Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Rejection of application for VAT registration - residential area ...


Court Rules Business Location Not Revenue's Concern; VAT Registration Denial Overturned for Residential Area Business.

July 12, 2016

Case Laws     VAT and Sales Tax     HC

Rejection of application for VAT registration - residential area - when there is no dispute with regard to the genuineness of the business that is going to be carried on at the place of business, it is not for the Revenue to suggest the extent of the land that is necessary to carry on the business and it is for the businessman to decide the same. - HC

View Source

 


 

You may also like:

  1. HC overturned rejection of sales tax registration application, ruling that non-residency in Andhra Pradesh cannot be grounds for denial under APGST Act. The court...

  2. This is a case involving the cancellation of a petitioner's GST registration by the respondent authorities. The court held that Section 16(2)(c) and Rule 86B of the GST...

  3. Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the...

  4. The HC set aside the cancellation of petitioner's GST registration, finding that authorities failed to follow proper procedural requirements. The appellate authority had...

  5. Cancellation of registration of petitioner - appeal has been dismissed on the ground of same being time-barred - The High Court acknowledged that denial of GST...

  6. The High Court ruled on the cancellation of GST registration due to non-functional business premises. The court found violations of Rule 25 of CGST Rules as physical...

  7. HC ruled that GST registration cancellation proceedings can be dropped if the registered person files pending returns and makes full tax payment with interest and late...

  8. The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

  9. HC determined that Revenue's contradictory stance regarding BCCI's registration status was legally untenable. While Revenue argued the communication dated 28 December...

  10. Place of provision of service - Export of services or not - POPOS Rules - while relying on Rule 2(i)(b)(ii) the revenue ignores the existence of Rule 2(i)(b)(i) while...

  11. The case pertains to the extinguishment of claims under the Insolvency and Bankruptcy Code (IBC) against Ruchi Soya Industries Limited, after the acceptance of the...

  12. The notification amends the Companies (Registration of Foreign Companies) Rules, 2014. It substitutes the word "Registrar" with "Registrar, Central Registration Centre"...

  13. 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...

  14. Requirement of separate registration - Execution of contract in different state - The applicant has only one principle place of business, for which registration has been...

  15. The HC quashed the GST registration cancellation order, finding it procedurally deficient as a non-speaking order that failed to conform with FORM GST REG-19...

 

Quick Updates:Latest Updates