Registration cancellation under WB GST/CGST Act due to ...

Tax registration revoked for not filing returns; Court grants relief to restart business on clearing dues.

Case Laws GST

October 19, 2024

Registration cancellation under WB GST/CGST Act due to non-filing of returns. Appeal rejected as time-barred u/s 107(4). Court observed petitioner's case did not involve tax evasion or dubious activities. Suspension/revocation would be counterproductive, impacting revenue recovery as petitioner cannot raise invoices or carry on business. Respondents directed to take pragmatic view, allow petitioner to operate business subject to filing pending returns and paying requisite tax, interest, penalty. Order cancelling petitioner's registration set aside on condition of clearing arrears. Petition disposed.

View Source

← Previous Next →

Registration cancellation under WB GST/CGST Act due to ...

Tax registration revoked for not filing returns; Court grants relief to restart business on clearing dues.

Case Laws GST

October 19, 2024

You may also like:

Revocation of cancellation of registration - failure to file the return for a continuous period of six months - In the present case along with the application, the...

Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax...

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...

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

The ITAT Delhi held that denial of Foreign Tax Credit (FTC) claim due to late filing of Form 67 after the due date of filing Income Tax Return (ITR) was not justified....

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...

Petition regarding cancellation of GST registration and seeking restoration. Delay of six months in filing returns. Court found petitioner's reason for non-compliance...

Seeking revocation of order of cancellation of registration - The High Court directed the petitioner to file returns for the period prior to the cancellation of...

Seeking to revoke the cancellation of GST registration - The petitioner, a university, contended that despite fulfilling tax obligations and filing returns until a...

Cancellation of deceased tax payer’s registration with retrospective effect - Since the Proper Officer was informed of the demise of the tax payer and the stoppage of...

The Karnataka High Court addressed the issue of a Sub-Registrar refusing registration of a sale certificate due to pending Income Tax dues against the borrowers. The...

Relief u/s 90 - foreign tax credit - disallowance of FTC in case of delay in filing Form No. 67 - the assessee is eligible for foreign tax credit, as she has filed form...

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

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,...

Cancellation of GST registration of petitioner - failure on the part of the petitioner to remit the admitted tax liability - Although the scheme applies to those whose...

Quick Updates: