Cancellation of GST registration of the Petitioner with ...

GST

January 30, 2024

Cancellation of GST registration of the Petitioner with retrospective effect - The High court noted that the Show Cause Notice and the order of cancellation did not specify cogent reasons for the retrospective cancellation of registration. The court observed that under Section 29(2) of the Central Goods and Services Tax Act, 2017, the proper officer may cancel GST registration from a retrospective date if deemed fit, but such satisfaction must be based on objective criteria and cannot be subjective.

View Source

← Previous Next →

Cancellation of GST registration of the Petitioner with ...

GST

January 30, 2024

You may also like:

Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the...

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...

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

Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on...

Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show...

Cancellation of GST registration of petitioner - The impugned order is being passed mechanically and without application of mind - In the present case, the manner in...

Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

Validity of SCN for cancellation of GST registration - Failure to file GST returns and pay taxes due ot covid-19 - there are no fault on the part of the proper officer...

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

Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

Cancellation of GST registration of petitioner with retrospective effect from 01.07.2017 - Assessee filed the application for cancellation of registration but failed to...

Cancellation of GST registration of petitioner - there is no reason why the petitioner’s cancellation was effected with retrospective effect. It is also clear that the...

Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

Cancellation Of GST registration retrospectively - The High court observed that the Show Cause Notice and the impugned order lacked necessary details and reasoning for...

Cancellation of GST registration of petitioner - SCN does not contain any reason for the proposed cancellation - A taxpayer’s registration can be cancelled with...

Quick Updates: