The High Court set aside the order cancelling the petitioner's ...

High Court Restores Tax Registration: Petitioner Must File Returns and Settle Dues to Continue Business Operations.

September 7, 2024

Case Laws GST HC

The High Court set aside the order cancelling the petitioner's registration under the Central Goods and Services Tax Act, 2017 and the West Bengal Goods and Services Tax Act, 2017, subject to the condition that the petitioner files returns for the entire period of default and pays the requisite amount of tax, interest, fine, and penalty, if not already paid. The cancellation was due to the petitioner's failure to comply with statutory provisions by not filing returns, but the Court noted that suspension/revocation would be counterproductive and against revenue interests as it would prevent the petitioner from carrying on business and raising invoices, ultimately impacting tax recovery. The Court took a pragmatic view, considering that the respondents did not allege dubious processes to evade tax.

View Source

← Previous Next →

The High Court set aside the order cancelling the petitioner's ...

High Court Restores Tax Registration: Petitioner Must File Returns and Settle Dues to Continue Business Operations.

September 7, 2024

Case Laws GST HC

You may also like:

CBDT extends due date for filing Income Tax Returns and Tax Audit Reports

GST registration cancellation due to default in payment caused by financial crisis. Court set aside cancellation order, directing restoration of registration to enable...

The High Court addressed the cancellation of the petitioner's GST registration due to non-filing of returns for 6 months. The court noted no tax evasion but dismissal of...

Central Board of Direct Taxes (CBDT), extends the due date of filing of returns.

Central Board of Direct Taxes (CBDT), extends the due date of filing of returns.

TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

Validity of manual revised returns filed - scheme of demerger approved - scheme of arrangement approved by NCLT required Petitioner and Hind Lamps to file revised...

Interest u/s 234C - interest for deferment of advance tax - If on a particular due date for payment of advance tax, the facts show that there is no liability to pay...

Due date for filing of Income Tax Returns - benefit of carry forward of loss - RBI permission letter mandating the assessee to get his accounts audited - Extension of...

Once a resolution plan is approved u/s 31(1) of the Insolvency and Bankruptcy Code, 2016 (IBC), only the debts specified in the resolution plan remain payable. This...

The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

The High Court rejected the condonation of delay in filing income tax returns, as the returns were handled by a Chartered Accountant who could not take timely steps due...

Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

Foreign Tax Credit (FTC) under Article 24(2) of the India-UK DTAA read with Section 90 - As the assessee has filed original return of income before the due date of...

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...

Quick Updates: