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 with ...

GST

March 2, 2024

Cancellation of GST registration of the petitioner with retrospective effect - The High court observed that cancellation with retrospective effect should be based on objective criteria and not merely due to non-filing of returns. - The consequences of retrospective cancellation, such as denial of input tax credit to customers, were considered. - Both the petitioner and the department sought cancellation of GST registration, albeit for different reasons. - The impugned order was modified, and the registration was treated as cancelled from the date of the show cause notice, i.e., 11.07.2023.

View Source

 


 

You may also like:

  1. Cancellation of GST registration of the Petitioner with retrospective effect - The High court noted that the Show Cause Notice and the order of cancellation did not...

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

  3. Denial of input tax credit - cancellation of the few traders with retrospective effect - failure to prove the actual purchase of the goods - credit was rightly denied - HC

  4. Cancellation of GST registration of the petitioner with retrospective effect - vague SCN and impugned order - The court noted that the petitioner's response to the show...

  5. Denial of Input Tax Credit since the GST registration of the Supplier of Goods has been Cancelled with retrospective effect.

  6. Cancellation of GST registration of petitioner with retrospective effect - the SCN did not indicate that the petitioner’s GST registration was proposed to be cancelled...

  7. Charitable Trust - cancellation of registration u/s 12A - Where an approval had been given, its withdrawal with retrospective effect is bad and illegal. - AT

  8. Cancellation Of GST registration retrospectively - The High court observed that the Show Cause Notice and the impugned order lacked necessary details and reasoning for...

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

  10. Validity of Retrospective cancellation of GST registration of the petitioner - It is important to note that, according to the respondent, one of the consequences for...

 

Quick Updates:Latest Updates