Uttarakhand High Court held that order is invalid since the same is passed invoking the provisions of rule 96(10) of the Central Goods and Services Tax Rules, 2017 [CGST Rules] after the same was omitted on 8th October 2004.
Uttarakhand HC criticizes GST department for unlawfully blocking ITC before notice, questioning legal basis and urging compliance with GST Act.
Writ petition against CGST Rule 96(10) omission impact on IGST refund order. Court examines rule deletion effect on pending GST proceedings.
Uttarakhand HC quashes GST demand order exceeding show cause notice amount, citing Section 75(7) violation. Allows fresh proceedings.
Uttarakhand High Court directs GST registration restoration for Shanvi Traders after payment of outstanding dues, interest, and penalties.
Uttarakhand HC restores GST registration of Devendra Singh Adhikari after returns and dues payment, following a precedent case.
Uttarakhand HC allows GST revocation if full tax, interest, and penalty dues are paid. Court directs timely action by both assessee and tax authority.
Uttarakhand High Court directs GST registration revocation be considered after payment of dues. Court orders decision within two weeks of application.
Uttarakhand High Court allows GST registration revocation for Mohan Bahuguna, directing application filing and payment of outstanding dues.
Uttarakhand High Court directs reconsideration of GST registration cancellation for Global Manpower Solutions if outstanding dues are paid.
