Jurisdiction to condone delay in filing GST Appeal. Suspension ...

GST Appeal delay condoned; registration suspended due to lapse; re-hearing ordered with conditions for lapses; Covid-19 infection caused delay.

Case Laws GST

July 15, 2024

Jurisdiction to condone delay in filing GST Appeal. Suspension of registration. Petitioner's lapse in not submitting tax returns for six consecutive months. Impugned order would prevent Petitioner from conducting business, necessitating fresh registration. Allowing re-hearing before State Tax Officer, subject to conditions for lapse, meets ends of justice. Petitioner's Accountant suffered from Covid-19 infection, preventing timely filing of returns. Token cost of Rs. 5,000/- imposed on Petitioner. Petition allowed in part.

View Source

← Previous Next →

Jurisdiction to condone delay in filing GST Appeal. Suspension ...

GST Appeal delay condoned; registration suspended due to lapse; re-hearing ordered with conditions for lapses; Covid-19 infection caused delay.

Case Laws GST

July 15, 2024

You may also like:

Order of cancellation of registration passed by Assessing Officer upheld by dismissing appeal on limitation ground challenged for not providing opportunity of hearing...

GST registration cancellation order passed without providing reasons or opportunity for hearing, violating principles of natural justice. Appellate authority dismissed...

Order of cancellation of registration passed without giving reasons, appeals dismissed u/s 107 of GST Act. Appellate Authority's dismissal prevents revisional powers u/s...

Principles of natural justice violated due to non-uploading of show cause notice (SCN) u/s 73 on portal's "view notices and orders" section. Despite email communications...

The Appellate Tribunal condoned a 97-day delay in filing an appeal due to a prior writ petition. An order lacking a Document Identification Number was deemed...

Order for cancellation of registration passed without providing opportunity of hearing or assigning reasons violates principles of natural justice. Coordinate Bench...

Export of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST - After hearing both sides,...

Reasonable opportunity of being heard cannot be restricted to issuance of show cause notice. When consequences are grave, principles of natural justice must be complied...

Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance...

Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

Validity of order if Initiation of CIRP - After the final hearing of the matter, ITAT reserved the order for passing - Thereafter, appellant prayed for recall the...

Cancellation of GST registration - The reason given for such cancellation is that as per directions of the Head Office dated 28.09.2022, the registrations were suspended...

Order of cancellation of registration passed without providing opportunity of hearing or assigning reasons, appeals dismissed on limitation ground. Coordinate Bench held...

The High Court found that the authorities had violated the principles of natural justice by cancelling the petitioner's registration without providing an opportunity for...

Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without...

Quick Updates: