This is a case involving the cancellation of a petitioner's GST ...

Court Rules GST Registration Cancellation Unlawful; Orders Restoration Due to Lack of Statutory Support and Unreasonable Action.

September 26, 2024

Case Laws GST HC

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 Rules, which were relied upon for cancellation, lack statutory backing under the GST Act and are ultra vires. The cancellation of registration was deemed a disproportionate punishment, and the court found it arbitrary, unreasonable, and violative of Article 14 of the Constitution. The court set aside the impugned order canceling the petitioner's GST registration and directed the respondents to restore the registration forthwith. The court criticized the respondents for canceling the registration based on a prima facie investigation without completing the investigation. Overall, the court allowed the writ petition and provided relief to the petitioner against the cancellation of GST registration.

View Source

← Previous Next →

This is a case involving the cancellation of a petitioner's GST ...

Court Rules GST Registration Cancellation Unlawful; Orders Restoration Due to Lack of Statutory Support and Unreasonable Action.

September 26, 2024

Case Laws GST HC

You may also like:

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...

HC set aside GST registration cancellation order issued u/s 29(2)(c) of CGST Act 2017 for non-filing of returns for six continuous months. Following precedents from...

Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show...

Cancellation of GST registration of the petitioner - mere system generated order - The court found that the cancellation order in question displayed a clear lack of...

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...

Petitioner challenged the rejection of application for revocation of cancellation of GST registration due to discrepancies in the door number of business premises....

Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health....

The High Court addressed the cancellation of GST registration due to failure to file returns for over six months u/s 29 of the GST Act. The court held that cancellation...

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...

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...

HC invalidated retrospective GST registration cancellation due to procedural deficiencies in the show cause notice (SCN). The notice failed to indicate any intention of...

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 with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the...

Cancellation of GST registration - documents are vitiated by lack of clarity and non-application of mind - violation of principles of natural justice - The High Court...

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

Quick Updates: