The case before the Andhra Pradesh High Court involved a ...

Andhra Pradesh HC: GST registration canceled. Petition dismissed on the ground of delay.

Case Laws VAT and Sales Tax

May 24, 2024

The case before the Andhra Pradesh High Court involved a challenge to the cancellation of GST registration due to delay in filing a writ petition and alleged violation of natural justice principles. The court held that the retrospective effect of the impugned order was valid. Referring to a Supreme Court decision, it clarified that claims for refund must adhere to specific rules and limitations. The court found no violation of natural justice as the petitioner failed to respond to a show cause notice. It also determined that no hearing opportunity was required before the suspension of registration. Ultimately, the petition was dismissed.

View Source

← Previous Next →

The case before the Andhra Pradesh High Court involved a ...

Andhra Pradesh HC: GST registration canceled. Petition dismissed on the ground of delay.

Case Laws VAT and Sales Tax

May 24, 2024

You may also like:

Biometric-based Aadhaar authentication notified for GST registration in the State of Andhra Pradesh - Notification

Cancellation of petitioner’s GST registration - Once the petitioner’s GST registration was restored – which was cancelled on an allegation that it was obtained by fraud,...

Rectification of mistake - seeking to rectify the mistake in its GSTR-1 return, wherein it has, instead of the GST number of the purchaser in Andhra Pradesh, mentioned...

Condonation of delay in filing appeal before appellate authority - Revocation of cancellation of 'GST' registration - non filing of GST returns - In the case on hand,...

Territorial Jurisdiction of HC to entertain appeal - Orissa High Court or Andhra Pradesh High Court - It is not in dispute that before filing an application under...

Cancellation of registration of the petitioner - The competent authority can condone the delay for filing the returns, in the attending facts and circumstances, more so,...

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

Constitutional validity of the Andhra Pradesh Micro Finance Institutions (Regulation of Money Lending) Act, 2011 and Telangana Micro Finance Institutions (Regulation of...

When the authorities are not granting registration under the Andhra Pradesh Charitable & Hindu Religious Institutions and Endowments Act, 1987, registration u/s 43(1)...

Withdrawal of benefit u/s 11 on ground that main donor is the Government of Andhra Pradesh and application included expenses towards supply of equipment to Government Sector - AT

Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to...

GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual...

Confiscation of imported goods - multi-functional devices - requirement to meet the standards as 'printers / plotters' as per Electronics & Information Technology Goods...

Central Sale or not - Inter state sale or intra state sale - purchase of Beedi leaves in auction - Once the sale transaction concludes in the State of Andhra Pradesh...

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...

Quick Updates: