Latest update 07.10.2024

A. Article

Whether registration of the taxpayer can be cancelled where SCN mentioned reasons as “Others”?

by CA Ritesh Arora

Yes, the Honorable High Court of Calcutta in the case of Limton Metals Ltd. dismissed the writ petition challenging orders for cancellation of registration. The petitioner argued that the notice did not comply with section 29 provisions, as it did not specify the reasons for the cancellation and the notice mentioned “Others” under the reasons column, which the petitioner claimed was insufficient disclosure.

Notification no.56/2023-CE issued by CBIC challenged before the Honorable Gauhati High Court

by CA Ritesh Arora

In the case of Shree Shyam Steel, the Honorable Gauhati High Court admitted the challenge to Notification No. 56/2023-CE issued by CBIC. The notification extended the deadline for passing orders under Section 73(9) of the CGST Act, 2017 for the financial years. 2018-2019 and 2019-2020.

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