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 January 2024 Year 2024 This

Power to review versus Power to rectify - cancellation of GST ...


Appellate authority oversteps in GST registration case by misapplying Section 161, exceeding rectification limits.

January 24, 2024

Case Laws     GST     HC

Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The court emphasized that Section 161, akin to Order 47 Rule 1 of the Code of Civil Procedure, allows rectification of errors apparent on the record, not a comprehensive review or rewriting of the decision. The appellate authority, in this case, overstepped its bounds by effectively reviewing the entire decision under the guise of rectification, which is legally impermissible. - HC

View Source

 


 

You may also like:

  1. 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...

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

  3. 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...

  4. 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...

  5. Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

  6. GST registration of petitioner cancelled by respondent for alleged violation of Rule 86B of CGST Rules, 2017 without providing details, particulars or conducting...

  7. Cancellation of GST Registration - The Appellate Authority had found that the appellant used a forged electricity payment receipt and rental agreement at the time of...

  8. HC set aside GST registration cancellation and appellate authority's order, granting petitioner one final opportunity to remedy default. Following precedent in Subhankar...

  9. Condonation of delay in filing appeal before appellate authority - Revocation of cancellation of 'GST' registration - non filing of GST returns - In the case on hand,...

  10. The HC set aside the cancellation of petitioner's GST registration, finding the appellate authority had impermissibly traveled beyond the scope of the show cause notice....

  11. Cancellation of petitioner’s GST registration - non-compliance with the directions of first appellate authority for restoring the registration - It cannot but be...

  12. HC ruled that GST registration cancellation proceedings can be dropped if the registered person files pending returns and makes full tax payment with interest and late...

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

  14. 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...

  15. 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,...

 

Quick Updates:Latest Updates