The Uttarakhand High Court, following prior judicial precedents, allowed a petitioner whose GST registration was cancelled for failing to file returns to apply for revocation.
The Uttarakhand High Court has permitted a taxpayer to apply for paying GST dues in installments under Section 80 of the GST Act, granting a temporary stay on recovery proceedings.
Uttarakhand HC has declined to order unblocking of fixed deposits for Garhwal Sainik Sahkari Samiti Ltd., leaving decision to Registrar of Cooperative Societies.
Uttarakhand High Court held that inquiries into GST registration, dues, and TDS deductions cannot be addressed through a writ petition and advised proper authority approach.
Uttarakhand High Court held that Section 40(a)(ia) of the Income Tax Act, 1961 cannot be made applicable to short deduction of tax at source and the disallowance made was rightly directed to be deleted. Accordingly, writ of revenue dismissed.
Uttarakhand High Court allows Ashu Enterprises to seek GST registration revocation after cancellation for non-filing, setting conditions for pending returns and payments
The Uttarakhand High Court has allowed a business to apply for the revocation of its GST registration despite missing the deadline, citing the complexity of the law.
Uttarakhand High Court permits revocation of GST registration cancellation for non-filing of returns, aligning with prior identical rulings and setting conditions for compliance.
Uttarakhand High Court rules GST confiscation invalid if solely based on driver’s reply without owner’s hearing, citing Section 130(4) CGST Act violation.
Uttarakhand High Court has permitted Om Auto Wheels to seek revocation of its cancelled GST registration, contingent on filing all pending returns and dues.