Gauhati High Court held that order cancelling GST registration without providing reasons for cancellation of the same is a non-speaking order. Accordingly, order is liable to be set aside and quashed.
Gauhati High Court sets aside GST registration cancellation for Devendra Singh Rathore, citing lack of proper notice and directing restoration after verifying dues.
The Guwahati High Court ruled that GST registration cancelled for non-filing returns can be restored if the assessee files pending returns and pays all dues, citing Rule 22(4) proviso.
Gauhati High Court sets aside GST time limit extension (Notification 56/2023) and related demand orders, citing lack of GST Council recommendation and force majeure.
The Gauhati High Court addresses a GST registration cancellation in Debasish Boruah vs. Union of India. This ruling outlines the process for restoration for assessees who failed to file returns, emphasizing compliance with CGST Rules 2017.
Gauhati High Court rules against an unauthorized bank account freeze by tax authorities, highlighting the need for adherence to legal provisions under the AGST Act.
Gauhati High Court directs GST authorities to review taxpayer’s plea for instalment payments, citing financial hardship and Section 80 of CGST Act.
Gauhati High Court rules against mechanical cancellation of GST registrations, emphasizing clear show-cause notices and proper procedure.
Guwahati High Court sets aside GST summary notices for procedural flaws, mandates proper show cause notice and hearing under Section 73.
Gauhati High Court provides interim relief to Ananta Packaging, staying coercive action on a GST order due to ongoing Supreme Court review of the underlying notification.
