The Uttarakhand High Court allowed the taxpayer to seek revocation of GST registration cancellation by filing pending returns and paying unpaid tax, interest, and penalty. The competent authority was directed to decide the application in accordance with law.
The Court held that a taxpayer who cleared outstanding GST dues could apply for revocation of a cancelled registration despite the application not being entertained earlier due to limitation. The authority must examine the application after verifying payment and return compliance.
The Uttarakhand High Court permitted the taxpayer to seek revocation of GST registration cancellation after clearing all outstanding dues. It directed the authority to decide the application preferably within four weeks.
Modine Thermal Systems Private Limited Vs State of Uttarakhand and Others (Uttarakhand High Court) The petitioner challenged an assessment order arising from proceedings initiated under the GST law. The dispute began when the respondent authority issued a show-cause notice in Form GST ASMT-10 dated 18.06.2024, seeking details and explanations regarding differences between the value of […]
The Uttarakhand High Court held that scheduling a personal hearing before the expiry of the time granted for filing a reply violated principles of natural justice. The assessment order was therefore set aside and remanded for fresh proceedings.
The Uttarakhand High Court set aside a GST assessment order after finding that the personal hearing was scheduled before the last date for filing a reply. The Court held that such a hearing was illusory and remitted the matter for fresh adjudication.
The Uttarakhand High Court allowed a fresh revocation application after noting that GST registration was cancelled for non-filing of returns, but revocation was rejected on a different ground. The Court directed reconsideration upon filing pending returns and payment of dues.
Uttarakhand High Court directed refund of GST deducted on sale of rejected wheat and paddy seeds after noting that the goods were not sold in branded unit containers and GST liability was not disputed.
The issue was whether passing an order without prior hearing notice violates natural justice. The court held that same-day hearing without intimation is invalid and set aside the demand.
The Court held that the controversy was identical to a previously decided case. The petition was accordingly disposed of without fresh examination of merits.
