Processed

Cancellation of GST registration due to alleged excess Input Tax Credit claim. Order set aside for lack of petitioner s response. Opportunity granted for re-adjudication.
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 May 2024 Year 2024 This

The Delhi High Court addressed the cancellation of GST ...


Cancellation of GST registration due to alleged excess Input Tax Credit claim. Order set aside for lack of petitioner's response. Opportunity granted for re-adjudication.

Case Laws     GST

May 24, 2024

The Delhi High Court addressed the cancellation of GST registration due to an alleged excess claim of Input Tax Credit. The court found that the order was based solely on the petitioner's lack of response, without considering evidence provided by the petitioner. The court ruled that the petitioner should be given an opportunity to respond to the Show Cause Notice and that the Notice should be re-adjudicated in accordance with the law. The order of 21.12.2023 was set aside, and the Show Cause Notice was restored for further proceedings.

View Source

 


 

You may also like:

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

  2. Seeking revocation of order of cancellation of registration - The High Court directed the petitioner to file returns for the period prior to the cancellation of...

  3. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

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

  5. Transfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - The impugned action whereby, the respondents have failed to...

  6. Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the...

  7. 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...

  8. Cancellation of registration of petitioner - violation of principles of natural justice - The cancellation was based on allegations of the petitioner using more Input...

  9. Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

  10. 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...

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

  12. Cancellation of GST Registrations - The High Court observed that the petitioner, a wholesaler and distributor, failed to file returns for six months due to ill-health....

  13. Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

  14. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

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

 

Quick Updates:Latest Updates