Tag: GST Registration

GST in MediaMedia

‘GST Act little beyond understanding of common man’; HC overturns restaurant registration cancellation

byAdmin

Uttarakhand high court has quashed the cancellation of a restaurant’s GST registration and allowed it to reapply, saying the GST Act remains “technically complex for citizens focused on running their daily businesses”. The division bench of Chief Justice G Narendar and Justice Alok Mahra held that the delay in seeking revocation must be condoned as such cancellations affect sources of livelihood and reduce state revenue.

ArticleGST ArticleHigh Court

Bombay HC directs deletion of GST registration obtained using impersonated Aadhaar and PAN

byCA Bimal Jain

The Hon’ble Bombay High Court in Vilas Prabhakar Lad held that GST authorities must delete the Aadhaar and PAN linked to the Petitioner’s name from the portal as the registration was fraudulently obtained and expressed deep displeasure at the systemic failure across statutory authorities to act upon clear evidence of impersonation and fraud.

ArticleGST Article

GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification

byCA Bimal Jain

The Hon’ble Allahabad High Court in the case of Genius Ortho Industries held that GST registration cannot be cancelled mechanically without taking into consideration the points in reply and the statements and evidence recorded during verification. Thereby, the order for GST registration cancellation was set aside.

ArticleGST Article

HC directs timely conclusion of SCN proceedings for GST Registration cancellation as prolonged suspension of GST registration without conclusion of SCN proceedings violates business rights

byCA Bimal Jain

The Hon’ble Delhi High Court in Deepak Sharma granted relief to the Assessee wherein the Assessee GST registration was prolonged on account of non-conclusion of the SCN proceedings for cancellation of GST registration by directing that the proceedings should be completed within stipulated time and a personal hearing should also be granted to the Assessee, as the Hon’ble High Court opined that the “cancellation of GST registration can completely bring the business of any entity or individual to a standstill”.