Revocation of cancellation of registration - failure to file the ...

Registration Cancellation Revoked After Verification Confirms Timely Returns and Cleared Dues; Registration Restored from Application Date.

December 8, 2020

Case Laws GST HC

Revocation of cancellation of registration - failure to file the return for a continuous period of six months - In the present case along with the application, the petitioner had filed a statement to the effect that all the requisite returns have been filed and the dues are cleared and thus it was incumbent upon the Department to have verified the correctness of averments made in the application - now the Department has accepted that the returns were filed within time and no dues remain payable - the order cancelling the registration stands revoked from the date of filing of the application - HC

View Source

← Previous Next →

Revocation of cancellation of registration - failure to file the ...

Registration Cancellation Revoked After Verification Confirms Timely Returns and Cleared Dues; Registration Restored from Application Date.

December 8, 2020

Case Laws GST HC

You may also like:

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated...

Petition regarding cancellation of GST registration and seeking restoration. Delay of six months in filing returns. Court found petitioner's reason for non-compliance...

Cancellation of registration u/s 30 - non filing of return October 2018 to April 2019 - Karnataka Goods and Services Act, 2017 - direct the petitioner to submit the...

Revocation of cancellation of registration of the petitioner - The petitioner had remedy of challenging cancellation of registration by filing an appeal which it has not...

Cancellation of the registration of the petitioner - principles of natural justice followed or not - While the show cause notice says that “in case” the petitioner has...

Cancellation of registration of petitioner - non-filing of returns for consecutive period of six months - Section 29(2)(c) of Central Goods and Services Tax Act, 2017 -...

Cancellation of registration of petitioner - The petitioners are permitted to file their returns for the period prior to the cancellation of registration, if such...

Petitioner challenged the rejection of application for revocation of cancellation of GST registration due to discrepancies in the door number of business premises....

Seeking to revoke the cancellation of GST registration - The petitioner, a university, contended that despite fulfilling tax obligations and filing returns until a...

Validity of show cause notice issued threatening cancellation of GSTIN registration for non filing of returns - The case revolves around the timely filing of an appeal...

Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an...

Cancellation of GST registration - while issuing show cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic. It...

Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a...

Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on...

Quick Updates: