Cancellation of GST registration of petitioner - Merely, because ...

Taxpayer's GST Registration Can't Be Canceled for Non-Filing If Compliant in Other Periods; Retrospective Action Unjustified.

January 15, 2024

Case Laws GST HC

Cancellation of GST registration of petitioner - Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant. - HC

View Source

← Previous Next →

Cancellation of GST registration of petitioner - Merely, because ...

Taxpayer's GST Registration Can't Be Canceled for Non-Filing If Compliant in Other Periods; Retrospective Action Unjustified.

January 15, 2024

Case Laws GST HC

You may also like:

Cancellation of GST registration - Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit...

Cancellation of registration of the petitioner with retrospective effect - The registration cannot be cancelled with retrospective effect mechanically. It can be...

Validity of Retrospective cancellation of GST registration of the petitioner - It is important to note that, according to the respondent, one of the consequences for...

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...

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

Cancellation of GST registration of petitioner with retrospective effect - the SCN did not indicate that the petitioner’s GST registration was proposed to be cancelled...

Cancellation of petitioner’s GST registration with retrospective effect - In the present case, the petitioner’s GST registration has been cancelled for failure to...

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...

Cancellation of GST registration of petitioner - SCN does not contain any reason for the proposed cancellation - A taxpayer’s registration can be cancelled with...

Retrospective cancellation of GST registration - The show cause notice issued to the petitioner did not specify any cogent reason for cancellation but merely stated the...

Cancellation of petitioner’s GST registration - non-filing of returns for a continuous period of six months - The decision to cancel the GST registration with...

The case pertains to revocation of cancelled GST registration due to non-filing of returns for a continuous period exceeding twelve months. The petitioner cited the...

Seeking renewal of registration of Goods Service Tax (GST) - cancelled due to non-filing of returns - The appellant faced the risk of irreparable loss and exclusion from...

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 of the petitioner - non-filing of the returns, despite notice - Admittedly, the petitioner did not file returns for a period of six...

Quick Updates: