Cancellation of GST registration - Registration cannot be ...

GST Registration Cancellation Requires Justification; Non-Filing Doesn't Justify Retroactive Actions Without Assessment.

January 25, 2024

Case Laws GST HC

Cancellation of GST registration - Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit to do so. Such satisfaction cannot be subjective but must be based on some objective criteria. 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 - Registration cannot be ...

GST Registration Cancellation Requires Justification; Non-Filing Doesn't Justify Retroactive Actions Without Assessment.

January 25, 2024

Case Laws GST HC

You may also like:

The HC disposed of the petition regarding cancellation of the petitioner's GST registration due to non-filing of statutory returns for six continuous months. Following...

Cancellation of GST registration of the petitioner - The high court observed that, no mandatory order can be passed directing the authority to restore the GST...

The Delhi High Court considered the retrospective cancellation of GST registration of the petitioner. The court found that the Show Cause Notice (SCN) and the impugned...

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

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 GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a...

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

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,...

Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and...

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 registration cancellation due to non-filing of returns and non-payment of taxes. Considering the company underwent CIRP process under Insolvency and Bankruptcy Code,...

HC overturned GST registration cancellation where authorities had cancelled registration upon finding business premises closed during inspection. Petitioner demonstrated...

Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to...

Quick Updates: