Cancellation Of GST registration retrospectively - Show Cause ...

GST

March 13, 2024

Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice lacked clarity regarding the reason for cancellation and did not provide the petitioner with an opportunity to object to the retrospective cancellation. - The impugned order did not give reasons for cancellation and contained contradictory statements regarding the submission of replies. - Considering that the petitioner no longer seeks to continue business, the court modified the impugned order to cancel the registration from the date of the Show Cause Notice.

View Source

← Previous Next →

Cancellation Of GST registration retrospectively - Show Cause ...

GST

March 13, 2024

You may also like:

Cancellation of petitioner's registration - vague SCN - The particulars such as designation and office of the issuing authority are also not mentioned in the show-cause...

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

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

Impleadment in personal capacity - GST officer issuing vague show cause notice and/or order - cancellation of GST registration of petitioner - Non-compliance of earlier...

Cancellation of GST registration of petitioner - non-speaking order - While issuing Show-cause notice for cancellation of Registration, necessary documents were not...

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

Cancellation of GST registration - while issuing show cause notice for cancellation of Registration, necessary documents were not supplied and the notice is cryptic. It...

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

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

Cancellation of petitioner’s GST registration - Rule 21A as well as Rule 22(3) of the Delhi GST Rules, 2017 - The Commissioner, Delhi, GST, is directed to issue a...

Violation of principles of natural justice - cancellation of GST registration of petitioner - The show cause notice and the impugned order are quashed and set aside...

Cancellation of petitioner's registration - The entire purpose of issuance of show-cause notice frustrated because the Superintendent of Taxes merely forwarded a printed...

Quick Updates: