Delhi HC restores GST registration for 30 days, allowing Bansal Exim to file returns. GST registration was cancelled for non-filing of returns for over 6 months.
Delhi HC allows a second chance for SS Enterprises to contest GST registration cancellation after natural justice violation in the initial process.
Delhi HC issued a notice on JSW Steel’s challenge to GST Circular mandating CA certification for credit reversal on post-sales discounts.
The failure of assessee to make the requisite disclosures in Schedule D would neither detract from the relief which had been accorded by AO nor change the factum of carry forward and set off as forming part of the assessment order.
Delhi High Court held that CIT has rightly held that assessment order was passed without making necessary inquiries and verification hence in terms of clause (a) of Explanation 2 to Section 263, the assessment order is deemed to be erroneous in so far as it is prejudicial to the interests of the revenue.
Delhi HC rules that GST registration cancellation cannot be withheld due to pending assessment or recovery proceedings. Proper officer directed to process the application.
Delhi HC directs reconsideration of GST cancellation for Pihu Enterprises. Prior proceedings cannot block cancellation but liabilities remain for past statutory violations.
Delhi High Court held that suspension of GST registration alleging non-compliance with rule 86B of CGST Rules not justified as assessee deposited required amount. Thus, petition allowed and direction given for restoration of GST registration.
Held that the export of services by the petitioner is an aspect which is neither disputed nor doubted. The only objection which is raised and which constitutes the basis for denial of refund is the remittance by VGSL to the bank account of the Bangalore office.
The petitioner was principally aggrieved by the impugned order dated 20 December 2023 which created a demand for the period 01 July 2017 to 25 July 2018 in respect of non-payment of IGST on reinsurance services.
