Many times we face issues while getting GST registration like application rejected or gst get cancelled after registration. Here is a detailed article on provisions and various judgements on it
RELATED PROVISION
As per Rule 8(4) of CGST Rules 2017, using ref no applicant submit application electronically along with document specified in common portal.
Also as per Rule 9(2) of CGST Rules ,2017, where application is deficient ,officer may ask for clarification with regard to any information provided in the application or documents furnished
VARIOUS JUDGEMENTS
Kerala high court In the case of West Bengal Lottery Stockist Syndicate Pvt Ltd, held that Such clarification include information to ascertain the legality of the business proposed to be conducted by the applicant, but it does not include furnishing of any documents other than the documents required to be uploaded under Rule 8(4) of CGST Rules. High court directed the assessee to file an application afresh.
Allahabad High court In case of Ranjana singh, HC set aside order of rejection of application of registration as non-submission of receipt of electricity bill not valid ground and for harassment costs of Rs. 15,000 was imposed which may be recovered from officer.
Case law & Provisions related to GST Registration cancellation
Relevant provision
As per proviso to Section 29(2) of CGST ACT, provided that proper officer shall not cancel the registration without giving opportunity of being heard.
Relevant Case Laws
Allahabad High court In case of M/s SS traders , HC quashed cancellation of gst registration order as no opportunity of hearing are accorded ,and further stated that denial of opportunity vitiates proceedings as well as order cancelling the registration
Calcutta High court In case of M/s Galaxy Mechanical engineering Equipment ,court held that no reason has been given in order of cancellation and is non speaking order thus not sustainable in law and accordingly set aside the same.
Karnataka High court In case of ABB Global Industries and services Pvt Ltd, Quashed the order passed by the PO on reason of natural justice , as petitioner requested additional time for hearing , PO rejected and passed the order
Orrisa High court In case of M/s Bright Star Plastic Industries, court revoked the cancellation of gst registration as it observed that deptt failed to show that petitioner has deliberately availed ITC in respect of transaction with entity not in existence
You can refer these case laws in representing cases for gst registration , revocation and cancellation
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