Home Highlights June 2013 Year 2013 This

You may also like:

1. Exemption u/s 11 - effective date of cancellation of registration u/s 12AA(3)/(4) - an assessee unwilling to avail the “benefit” of registration “obtained” under section...

2. Cancellation of registration u/s 12A - learned CIT (Exemptions) was not empowered to pass the order u/s 12A cancelling the registration granted to the assessee when the...

3. Exemption u/s 11 - registration u/s 12A Cancelled - evidences collected during search - second search is a different proceeding that materials cannot be imported for...

4. Cancellation of registration - Rule 22 of the CGST Rules, 2017 - where person pays tax with interest and fee, the proceedings for cancellation of registration shall be dropped.

5. Exemption u/s 11 - registration u/sec. 12AA denied - CIT(E) rejected the 12A registration on the ground that clause mentioned in the gift deed is not in accordance with...

6. Cancellation of registration u/s 12A(a) - Since the act of cancellation of registration has serious civil consequences and the ammended provision is held to have only a...

7. Cancellation of registration u/s 12A(a) – additions in object clause - in the absence of any finding that how the additional objects vitiate the registration earlier...

8. Cancellation of registration passed by the respondent-authorities - The respondent GST authorities acknowledged instances of orders being issued without providing...

9. Exemption u/s 11 - Cancelling Registration 12AA(3) and section 80G - contentions of the assessee that the registration granted u/s 12A cannot be cancelled with...

10. Cancellation of registration under the GST regime - The 1st respondent should take steps to change the reasons for cancellation of registration of the petitioner to...

11. Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis...

12. Revocation of cancelled petitioner's GST registration - The cancellation of registration in the instant case is under Section 29(2)(a) of the CGST Act and the order...

13. Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

14. Cancellation of registration u/s 12A - with retrospective effect - Section 12 AA(3) doesn’t suggest or in any way contemplate that the registration of the assessee may...

15. Cancellation of GST Registration - Legal Validity of Retrospective Cancellation - The court acknowledged the lack of clarity in the show cause notice and the absence of...