Scope of SCN - Cancellation of assessee's registration - At ...

Case Laws VAT and Sales Tax

February 25, 2021

Scope of SCN - Cancellation of assessee's registration - At present the assessing authority appears to have passed a wholly ex parte order inasmuch as in first place it had not disclosed to the assessee the exact nature of the charge leveled against him or the facts and circumstances in which his registration was being cancelled and in any case material that formed the basis of the charge was completely concealed from the assessee - appellate authority and the Tribunal have erred in not correcting the mistake thus committed by the assessing authority - answered in the negative i.e. in favour of the asseessee and against the revenue. - HC

View Source

← Previous Next →

Scope of SCN - Cancellation of assessee's registration - At ...

Case Laws VAT and Sales Tax

February 25, 2021

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...

Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order...

The High Court granted relief to the petitioner regarding the cancellation of GST registration due to non-submission of reply to the show cause notice (SCN). The court...

Cancellation of a petitioner's Goods and Services Tax (GST) registration. The Show Cause Notice (SCN) did not provide specific details of the allegations, violating...

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 GST registration with retrospective effect - SCN did not indicate reasons for cancelling registration ab initio - Violation of natural justice principles...

Cancellation of GST registration ab initio with retrospective effect from 01.07.2017 violated principles of natural justice as Show Cause Notice (SCN) did not specify...

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 the petitioner-Firm - cancellation on the ground that he was not functioning/not existing at the principal place of business - The first...

The impugned show cause notice (SCN) for cancellation of GST registration was cryptic and failed to clearly outline the reasons, thereby violating principles of natural...

The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis...

Challenge to the cancellation of registration and rejection of an application for revocation of cancellation. The key points are: The show cause notice (SCN) did not...

Valuation - related party transaction - mutuality of interest - once the adjudicating authority found that the mutuality of interest is not relevant to the instant case,...

Quick Updates: