The HC quashed the orders dismissing the application for ...

Unfair GST cancellation upheld by tax authorities despite business premise verification.

December 28, 2024

Case Laws GST HC

The HC quashed the orders dismissing the application for revocation of GST cancellation order. Despite the inspection confirming the business premises matched the registration certificate, the appellate authority dismissed the application without assigning proper reasons, violating principles of natural justice. The HC held that once the inspected site conformed to the registration disclosures, the dismissal order was unsustainable. The lack of reasoned basis for rejection rendered both the dismissal order and the appellate order unsustainable, necessitating quashing.

View Source

← Previous Next →

The HC quashed the orders dismissing the application for ...

Unfair GST cancellation upheld by tax authorities despite business premise verification.

December 28, 2024

Case Laws GST HC

You may also like:

Petitioner's GST registration was cancelled as petitioner had stopped business at registered premises and issued fake invoices without actual supply of goods. Original...

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,...

Petition dismissed. HC upheld cancellation of petitioner's GST registration by revenue authorities u/s 132(1)(b) CGST/TNGST Act. Though principles of natural justice...

Cancellation of a petitioner's Goods and Services Tax (GST) registration. The Show Cause Notice (SCN) did not provide specific details of the allegations, violating...

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 Registration - Legal Validity of Retrospective Cancellation - The court acknowledged the lack of clarity in the show cause notice and the absence of...

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

Cancellation of petitioner's GST registration - registered premises - Authorities found that it is a residential house and there is no business running - Petition may...

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...

Cancellation of registration passed by the respondent-authorities - The respondent GST authorities acknowledged instances of orders being issued without providing...

The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

The petition challenges the suspension of GST registration by the respondent authority. The court held that the suspension order lacked justification as the petitioner...

Maintainability of appeal - time limitation - Cancellation of GST registration of petitioner - failure to submit GST returns for a continuous period of six months -...

Quick Updates: