Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Reversal of ITC - Cancellation of gst registration of supplier - ...


Appellate Authority's Order on ITC Reversal and GST Cancellation Set Aside Due to Lack of Detail on Cancellation Date.

December 8, 2022

Case Laws     GST     HC

Reversal of ITC - Cancellation of gst registration of supplier - finding recorded by the first Appellate Authority is cryptic as it only states in its order that the registration of the supplier was cancelled, but no date of cancellation has been mentioned so as to demonstrate whether transaction took place prior to cancellation or subsequently - order set aside - matter restored back - HC

View Source

 


 

You may also like:

  1. Cancellation Of GST registration retrospectively - The High court observed that the Show Cause Notice and the impugned order lacked necessary details and reasoning for...

  2. SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify...

  3. HC held that cancellation of petitioner's GST registration was invalid due to procedural defects and non-application of mind. The initial SCN lacked essential details...

  4. The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

  5. Retrospective cancellation of GST registration without assigning reasons violates principles of natural justice. The impugned order lacked reasoning for cancelling...

  6. 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...

  7. This is a case involving the cancellation of a petitioner's GST registration by the respondent authorities. The court held that Section 16(2)(c) and Rule 86B of the GST...

  8. Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show...

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

  10. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  11. HC set aside GST registration cancellation order issued u/s 29(2)(c) of CGST Act 2017 for non-filing of returns for six continuous months. Following precedents from...

  12. HC quashed the order cancelling petitioner's GST registration and the appellate authority's dismissal due to violation of natural justice principles, as no opportunity...

  13. Cancellation of GST Registration - Legal Validity of Retrospective Cancellation - The court acknowledged the lack of clarity in the show cause notice and the absence of...

  14. Retrospective cancellation of GST registration of the petitioner - The High Court set aside the impugned order of GST registration cancellation was due to procedural...

  15. Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the...

 

Quick Updates:Latest Updates