The High Court addressed the issue of cancellation of ...

Registration cancelled for not filing returns; court follows previous TVL case, allows revocation with conditions.

Case Laws GST

November 14, 2024

The High Court addressed the issue of cancellation of registration due to non-filing of statutory returns. The court relied on its previous decision in TVL. Suguna Cutpiece Center v. The Appellate Deputy Commissioner (ST) (GST), where it had directed revocation of registration under similar circumstances, subject to certain conditions. Consequently, the court extended the same benefit to the petitioner in the present case. The petition was disposed of accordingly.

View Source

← Previous Next →

The High Court addressed the issue of cancellation of ...

Registration cancelled for not filing returns; court follows previous TVL case, allows revocation with conditions.

Case Laws GST

November 14, 2024

You may also like:

Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with...

Cancellation of GST registration - Registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit...

Cancellation of registration of the petitioner with retrospective effect - The registration cannot be cancelled with retrospective effect mechanically. It can be...

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...

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...

Registration as a Charitable Trust under Section 12A cancelled - merely on the ground that the case falls under first proviso to Section 2(15) of the Act , registration...

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

Cancellation of GST registration of the petitioner - non-filing of the returns, despite notice - Admittedly, the petitioner did not file returns for a period of six...

Registration of Trust - For removing difficulty in earlier provision of registration, it has been proposed to amend the provision of registration to allow for direct...

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...

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,...

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

Cancellation of registration u/s. 12AA(3) - registration can be cancelled only in those cases where registration has been granted u/s. 12AA(1)(b) of the Act but it no...

The order cancelling petitioner's registration was passed without assigning any reasons, violating court precedents mandating reasons as the heart and soul of judicial...

The case pertains to revocation of cancelled GST registration due to non-filing of returns for a continuous period exceeding twelve months. The petitioner cited the...

Quick Updates: