Cancellation of GST registration of petitioner - allegation of ...

High Court Quashes GST Cancellation: Authorities Failed to Properly Investigate Alleged Fraud and Misstatements.

October 30, 2023

Case Laws GST HC

Cancellation of GST registration of petitioner - allegation of fraud, wilful misstatement or suppression of facts - In spite of the petitioner’s submission that the complete details of purchases and sales can be verified at any point of time, the 2nd respondent without resorting to such logical and legal exercise, simply carried away by the recommendations of the Inspecting Authority - Order of cancellation quashed - HC

View Source

← Previous Next →

Cancellation of GST registration of petitioner - allegation of ...

High Court Quashes GST Cancellation: Authorities Failed to Properly Investigate Alleged Fraud and Misstatements.

October 30, 2023

Case Laws GST HC

You may also like:

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,...

Cancellation of GST registration with retrospective effect challenged. Court held that authorities failed to provide substantive reasons for rejecting application and...

Cancellation of registration passed by the respondent-authorities - The respondent GST authorities acknowledged instances of orders being issued without providing...

The HC disposed of the petition directing State Authorities to immediately process the petitioner's GST refund claim after verification of facts and entitlement. The...

The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had...

Seeking revocation of the Cancellation of the GST registration retrospectively - petitioner not found functioning from the given address - The High Court examined the...

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...

GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

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...

HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of...

Registration of petitioner cancelled u/s 29(2)(a) of UP GST Act for willful misstatement and suppression of facts. Authorities failed to provide notice and opportunity...

Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

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

The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

Quick Updates: