Cancellation of registration certificates - Non-furnishing of ...

Case Laws GST

March 20, 2024

Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the proviso to sub-rule (4), which allows for the dropping of proceedings and restoration of registration if pending returns are furnished, and tax dues are paid along with applicable interest and late fees. - Considering previous court orders in similar cases, the court decided to grant relief to the petitioner by setting aside the cancellation order and directing the petitioner to approach the authority for restoration of GST registration.

View Source

← Previous Next →

Cancellation of registration certificates - Non-furnishing of ...

Case Laws GST

March 20, 2024

You may also like:

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

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 GST registration - non-furnishing of returns - The High court interfered with the cancellation of GST registration, considering the petitioner's...

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 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 - The High court observed that cancellation with retrospective effect should be based on...

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...

Cancellation of GST registration of petitioner - non payment of taxes - financial constraints and covid-19 pandemic and on account of bonafide reasons - The explanation...

Revocation of cancellation of registration of applicant - non-filing of returns - Since the registration of certificate of the writ-applicants came to be cancelled...

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,...

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 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...

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...

Cancellation of registration of the petitioner - The competent authority can condone the delay for filing the returns, in the attending facts and circumstances, more so,...

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,...

Quick Updates: