The Gauhati High Court directed authorities to consider restoration of GST registration after the taxpayer filed pending returns and undertook to pay applicable tax, interest, late fees, and penalties. The ruling reiterates that eligible taxpayers may seek relief under Rule 22(4) of the CGST Rules.
The Court held that alleged non-compliance relating to bank account details under Rule 10A must be addressed through Form GST REG-31 after suspension of registration. Use of Form GST REG-17 was found legally unsustainable.
The Gauhati High Court held that a taxpayer whose GST registration was cancelled for non-filing of returns could seek restoration by complying with Rule 22(4) of the CGST Rules. The Court directed the authorities to consider the application upon payment of dues.
The Gauhati High Court granted bail in an NDPS case, holding that the petitioner’s GSTIN appearing in e-way bills was the primary material against him. The Court found no evidence of dealings with consignors, co-accused, or any other material linking him to the alleged trafficking operation.
The Gauhati High Court set aside a GST registration cancellation order after finding it to be a non-speaking order without recorded reasons. The matter was restored to the stage of the show cause notice.
The Court declined to exercise writ jurisdiction where a statutory appeal under Section 112 of the CGST Act was available. Liberty was granted to file the appeal before the prescribed deadline.
The Gauhati High Court directed authorities to consider restoration of GST registration after the petitioner filed pending returns and cleared tax dues. The Court relied on earlier similar rulings involving cancellation for non-filing of returns.
The Gauhati High Court held that cancellation of GST registration without assigning specific reasons in the statutory form is legally unsustainable. The Court ruled that non-speaking orders violate principles of natural justice and statutory requirements.
Gauhati High Court ruled that electricity regulatory functions and adjudicatory powers form part of a single statutory framework and cannot be split for taxation purposes. The Court held that attempts to classify such functions as support services were unsustainable.
The Gauhati High Court held that a Summary Show Cause Notice in Form GST DRC-01 cannot substitute the mandatory notice under Section 73(1) of the AGST Act. The GST demand order was quashed for non-compliance with statutory procedure.
