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
GST - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Cancellation of GST registration of the petitioner - mere system ...

GST

March 1, 2024

Cancellation of GST registration of the petitioner - mere system generated order - The court found that the cancellation order in question displayed a clear lack of application of mind by the concerned Superintendent. Notably, the order referenced a reply that was never filed and failed to provide any substantive reasons for the cancellation. - Consequently, the court set aside the order cancelling the petitioner's GST registration, restoring it with immediate effect. The petitioner was directed to fulfill necessary compliances and file requisite returns, while any delay charges were to be paid as per Rule 23 of the Central Goods and Services Tax Rules, 2017.

View Source

 


 

You may also like:

  1. Classification of product - rate of tax - Energy-G premium oil - Correct HSN Code of "Energy-G premium Oil" is HSN 1518

  2. Service tax registration form ST 1 amended to include accounting codes - Notification

  3. Refund of Service Tax - input services used for export of goods - service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST -...

  4. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

  5. Failure of registration of service - Belated filing of ST-3 Returns - The short payment of Service Tax was not detected by the Revenue, therefore, the reasonable cause...

  6. CENVAT credit - t credit cannot be availed on the capital goods received before the service became taxable under the Finance Act, 1994 - AT

  7. Read with rule 4 of the Service Tax Rules, 1994 - Registration - Procedure and documents required in respect of Centralised registrations - Cir. No. 3/2011-12-ST, Dated:...

  8. Denial of cenvat credit of service tax paid on outward freight - restriction is related to finished goods only - ST paid on outward transportation of inputs and capital...

  9. Cancellation of Registration U/s 12AA - carrying out the game of cricket as an entertainment industry, generating huge revenue - registration has been rightly cancelled - AT

  10. Procedure for Surrender and Cancellation of Service Tax Registration. - TRADE NOTICE

 

Quick Updates:Latest Updates