Cancellation of registration - to state that registration will ...

GST

May 5, 2021

Cancellation of registration - to state that registration will not be revived since the petitioner has incorrectly availed of ITC would be putting the cart before the horse. In fact, it is seen that the petitioner has filed monthly returns as well as annual returns for the periods January 2017-18 to September 2019-20 and for financial years 2017-18 and 2018-19 and has also remitted late fee for filing of belated returns. Thus, and these being the only conditions that are to be satisfied by the petitioner for grant of revocation of registration, the cancellation of the registration in this case is incorrect and improper. - HC

View Source

← Previous Next →

Cancellation of registration - to state that registration will ...

GST

May 5, 2021

You may also like:

Reversal of Input Tax Credit - fictitious suppliers/firms - fake invoices - demand to remit the amount availed as input tax credit at the stage of summons itself without...

ITC - non registration of office as input service distributor - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service...

CENVAT credit - input services - credit was availed prior to registration - Input services includes the services used in relation to settingup, modernization, renovation...

Cancellation of registration of petitioner - violation of principles of natural justice - The cancellation was based on allegations of the petitioner using more Input...

Duty demand - Non putting MRP on export of biscuits - CENVAT Credit - even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such...

Cancellation of registration certificate - The Act does not contemplate that if claim of I.T.C. is reversed the registration of a dealer could be cancelled in addition...

Clarification regarding filing of application for revocation of cancellation of registration in terms of Removal of Difficulty Order (ROD) number 05/2019-State Tax dated 08.05.2019

Input Tax Credit (ITC) - National Dairy Development Board (NDDB) can be considered as financial institution for the purpose of availing credit to the extent of fifty...

Input Tax Credit - A person, registered in WB, cannot claim ITC for CGST & SGST of other states - He cannot adjust the ITC of one state’s CGST for payment of another state’s CGST.

Denial of CENVAT Credit - appellant cannot be denied Cenvat Credit availed by them in the absence of registration as input service distributor by the Head Office - AT

Quick Updates: