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 CGST registration - defective Show Cause Notice ...


CGST Registration Cancellation Challenged Due to Defective Show Cause Notice; Court Orders Detailed Information Disclosure.

March 19, 2024

Case Laws     GST     HC

Cancellation of CGST registration - defective Show Cause Notice - The petitioner argued that the notice lacked essential details regarding alleged irregularities in invoices or bills, hindering their ability to respond adequately. The court, recognizing the deficiency in the notice, directed the respondent to furnish all necessary details to the petitioner within one week. Subsequently, the petitioner was granted time to respond, and the respondents were instructed to adjudicate the matter impartially within a stipulated timeframe.

View Source

 


 

You may also like:

  1. Cancellation of registration of the petitioner - Defective show cause notice (SCN) - A bare perusal of the show cause notice format prescribed under Rule 22(1) shows...

  2. Cancellation of registration of applicant-company - opportunity of personal hearing not provided - the reason assigned by the respondent authority is without any basis...

  3. HC allowed the petition challenging GST registration cancellation, finding the impugned order non-compliant with procedural requirements. The order was deemed arbitrary...

  4. 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...

  5. Cancellation Of GST registration retrospectively - Show Cause Notice issued without giving reasons of cancellation - The High court observed that the Show Cause Notice...

  6. The show cause notice for cancellation of registration u/s 29(2)(e) was invalid as it lacked specific factual details and reasons for alleging fraud, misstatement, or...

  7. 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...

  8. The petitioner's GST registration was cancelled retrospectively without indicating specific reasons, violating principles of natural justice. While the authority can...

  9. HC dismissed the petition challenging registration cancellation under CGST Act. The petitioner failed to furnish final returns as mandated by Section 29(2)(c), did not...

  10. Cancellation of certificate of registration of the petitioner - High Court held that, it is the cardinal principle that the show cause notice must contain the allegation...

  11. Cancellation of GST registration with retrospective effect challenged. Court held that authorities failed to provide substantive reasons for rejecting application and...

  12. Validity of show cause notice issued threatening cancellation of GSTIN registration for non filing of returns - The case revolves around the timely filing of an appeal...

  13. Validity of SCN for cancellation of GST registration - Failure to file GST returns and pay taxes due ot covid-19 - there are no fault on the part of the proper officer...

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

  15. Order of cancellation of registration passed without giving reasons, appeals dismissed u/s 107 of GST Act. Appellate Authority's dismissal prevents revisional powers u/s...

 

Quick Updates:Latest Updates