Goods and Services Tax : 16 अगस्त से 15 अक्टूबर 2024 तक सीबीआईसी द्वारा जीएसटी फ�...
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Goods and Services Tax : Explore the issues and challenges faced in GST registration, including delays, fraudulent practices, and bureaucratic hurdles impa...
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Goods and Services Tax : Explore state-wise GST registration cancellations in India from 2021 to 2024. Major reasons include business discontinuation, non-...
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Goods and Services Tax : Delhi HC rules Retrospective GST registration cancellation invalid without personal hearing and proper reasoning, remanding the ca...
Goods and Services Tax : Delhi HC sets aside retrospective GST registration cancellation due to lack of proper notice and opportunity for hearing. Read the...
Goods and Services Tax : Read the Madras High Court's judgment restoring GST registration due to COVID-19 and ill-health reasons, setting conditions for co...
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Badiger Raghavendra Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court) Petitioner, a ‘registered supplier’ under section 22 r/w section 26 of the Central Goods and Services Tax Act, 2017 is grieving before the Writ Court as to non-consideration of his Revocation Applications dated 25.03.2021 & 26.04.2021 respectively at Annexures-F & G wherein he has […]
Neo Built through its proprietor Vs ETO-cum-Proper Officer and another (Punjab and Haryana High Court) For the purpose of calculating the period of thirty days for filing application for revocation of cancellation of registration under sub-section (1) of section 30 of the Act and where cancellation order was passed upto 12.06.2020, the later of the […]
AO committed an error in summarily rejecting the appeal filed by the petitioner and also rejecting the request to condone the delay in filing the appeal without assigning proper, valid and cogent reasons and that the same deserves to be set aside.
Cancellation of GST Registration: Appeal Remedy cannot be Denied Merely Be-cause Option of Revocation was Not Opted, rules Karnataka HC
Excise and Taxation Department, Government of Haryana had identified a list of 373 active registered taxpayers of State jurisdiction who had not filed FORM GSTR-3B up till March 2021. These taxpayers were liable to be cancelled under the provisions of Section 29 of the HGST Act, 2017.
Petitioner seeks quashing of order dated cancelling GST registration as well as order dismissing appeal filed by petitioner. In this case Assessing Officer has suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns and as GST Tribunal has not been constituted under Section 109 of the CGST Act, petitioner would be left without any remedy.
Petitioner, wishing to rectify the error, had attempted to submit an application for amendment of the registration certificate. However, while filling the application Online, the Accountant had selected ‘cancellation’ from the drop down menu instead of ‘modification’. It is thus that the impugned order has come to be passed cancelling the registration with effect from 01.05.2020.
Understand the complexities of GST registration for renting immovable property. Learn about the legal provisions and get clarity on the requirements.
Om Prakash Mishra Vs State of U.P (Allahabad High Court) A perusal of the Annexure no.2, makes it clear that no reasons whatsoever have been recorded while passing the order of cancellation of the registration of the petitioner’s firm. The order clearly being without any reason cannot be accepted to be an order in accordance […]
The respondents have submitted a reply wherein, the averments made by the petitioner are controverted on the ground that the application for cancellation of registration was made in FORM GST REG-29 and not in FORM GST REG-16 and thus, the system did not link the GSTIN of Shri Abdul Hameed Bhati (the deceased proprietor of the firm) to the GSTIN of the petitioner herein.
