Cancellation of GST registration of the Petitioner with ...

GST Registration Cancellation Modified to Date of Assessee's Death; Petitioner May Seek Refund of Predecessor's Credits.

February 24, 2024

Case Laws GST HC

Cancellation of GST registration of the Petitioner with retrospective effect - The High Court in view of the above facts that Petitioner does not seek to carry on business or continue with the registration, the impugned order dated 14.03.2023 is modified to the limited extent that registration shall now be treated as cancelled with effect from 15.08.2021 i.e., the date of the death of the assessee. - Regarding refund, the High Court clarified tahat the petitioner can make an application to claim amounts standing to the credit of the predecessor and directs concerned authorities to consider it in accordance with the law.

View Source

← Previous Next →

Cancellation of GST registration of the Petitioner with ...

GST Registration Cancellation Modified to Date of Assessee's Death; Petitioner May Seek Refund of Predecessor's Credits.

February 24, 2024

Case Laws GST HC

You may also like:

Cancellation of GST registration of the petitioner with retrospective effect - The High Court held that, Records clearly demonstrate that the Petitioner had submitted an...

The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

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...

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

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

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...

HC dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation....

Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing...

Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

Seeking cancellation of the GST registration - The case involved a petitioner seeking cancellation of their GST registration due to the closure of their business...

Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a...

Petitioner challenged the rejection of application for revocation of cancellation of GST registration due to discrepancies in the door number of business premises....

The need for clarity and concrete reasons in the cancellation of GST registrations.

Intimation for suspension and notice for cancellation of registration - New GST Form inserted

Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

Quick Updates: