Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights October 2024 Year 2024 This

The petition challenges the suspension of GST registration by ...


Improper GST registration suspension over NOC technicality quashed; business continuity restored.

Case Laws     GST

October 26, 2024

The petition challenges the suspension of GST registration by the respondent authority. The court held that the suspension order lacked justification as the petitioner had complied with registration requirements, including submitting NOC for principal place of business. For additional premises, NOC is not mandated under GST rules. The authority erred in suspending registration for all premises based on lack of NOC for additional place. The impugned order was quashed, restoring petitioner's GST registration to enable continued business operations. The court affirmed maintainability despite alternative remedies, citing precedent allowing writ petitions in certain circumstances.

View Source

 


 

You may also like:

  1. Cancellation of GST registration violated petitioner's constitutional right to carry on business. Respondent should have initiated legal action for alleged fraud instead...

  2. Intimation for suspension and notice for cancellation of registration - New GST Form inserted

  3. GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual...

  4. Cancellation of GST registration of petitioner - assessee was not found to be existing at its principal place of business - it is noted that the petitioner had made an...

  5. Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an...

  6. Suspension of the GST registration - Prayer for suspension/cancellation of the petitioner be kept on hold to enable the petitioner to complete the said supply to only...

  7. Multiple GST registration from the same premises - Option for separate registration may be availed by a registered person provided such registered person has multiple...

  8. Suspension of registration - Procedure prescribed for suspension of RC in case of discrepancy is found in the GST returns - Rule 21A of the Central Goods and Services...

  9. 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...

  10. The petitioner sought restoration of its GST registration under the trade name 'Shri Salasar Balaji Steel'. The court directed the respondent authorities to confirm the...

  11. Seeking revival of GST registration so that the petitioner can file GST-R1 and GST-R3B returns regularly - Removal of name of company from register of companies - In...

  12. 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,...

  13. Cancellation of petitioner’s GST registration - Once the petitioner’s GST registration was restored – which was cancelled on an allegation that it was obtained by fraud,...

  14. Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing...

  15. Cancellation of GST registration of the petitioner - physical verification of premises not done in proper manner - proper opportunity of hearing not provided - Order of...

 

Quick Updates:Latest Updates