Gauhati High Court has set aside a service tax demand, ruling that tax authority failed to prove it served show-cause notice to petitioner, and has remanded case back for a new hearing.
The Gauhati High Court has made the interim bail of a trader accused in a GST case absolute. The court’s order directs the petitioner to continue cooperating with the investigation and provide all relevant documents.
The Gauhati High Court found no immediate threat of arrest for petitioners who received a GST notice, as they can be represented by a consultant.
Assesee registered under the provisions of the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. Present petition is preferred by the petitioner/ assessee mainly contesting cancellation of GST registration.
The Gauhati High Court has directed tax authorities to review the restoration of a proprietorship’s GST registration, emphasizing compliance with pending returns and dues despite the lapse of the 270-day revocation period.
Assessee could not file GST returns under Section 39(1) of the CGST Act, 2017 for about six months due to reasons beyond control, but was willing to comply with all pending formalities under Rule 22(4) of the CGST Rules, 2017.
Gauhati High Court observed that cancellation of GST registration u/s. 29(2)(c) of the CGST Act entails serious civil consequences. Hence, petitioner is given opportunity to furnish all the pending returns and accordingly, GST registration will be restored.
Court held that cancellation under Section 29(2)(c) of the GST Act carries serious consequences, and authorities must allow restoration if the taxpayer files pending returns and pays dues with late fees.
Gauhati High Court condoned a 265-day delay in a GST appeal filed by the Principal Commissioner against Numal Saikia, citing reasons presented in the application.
The petitioner is a partnership firm and is registered under the Central Goods and Services Tax (CGST) Act, 2017/Assam Goods and Services Tax (AGST) Act, 2017. Show cause notice was issued due to non-filing of GST returns for a continuous period of six months.
