The Hon’ble Himachal Pradesh High Court in Himalaya Communication Pvt. Ltd. held that the ITC cannot be denied solely on the ground of retrospective cancellation of supplier’s GST registration without first examining the genuineness of the transaction and relevant documents.
The Hon’ble Allahabad High Court in Kanhaiya Traders , has held that the cancellation of GST registration without issuance of physical/ offline notice to the assessee prior to adjudication order amounts to violation of natural justice, and therefore the cancellation order is to be set aside with directions to afford the assessee opportunity to submit final reply and personal hearing before passing a fresh order.
The Hon’ble Delhi High Court in the case of M/s. JMD Enterprises granted the relief to the assessee by directing that the application for revocation of GST Registration cancellation be disposed of within one month from the date of order passed by the Hon’ble High Court.
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”.
The Hon’ble Orissa High Court in M/s. Jay Jagannath Filling Station set aside the GST Registration Cancellation Order as the documents submitted by the Assessee demonstrated that they were existing and carrying on their business operations at the declared place of business regularly. Accordingly, the matter was remanded back to the Assessing Officer for reconsideration.
The Hon’ble Andhra Pradesh High Court in the case of Avexa Corporation (P.) Ltd. set aside the demand order passed before the expiry of period of filing of reply as the said order passed is in violation of the principles of natural justice, especially when the Assessee could not access the GST portal due to registration cancellation which was subsequently revoked later.
The Hon’ble Calcutta High Court in the case Pranabesh Sarkar set aside the order of GST registration cancellation on the ground that the Assessee has defaulted in filing of GST returns, on the ground that the Assessee would file the GST returns for the default period along with payment of tax, interest, fine and penalty.
The Hon’ble Andhra Pradesh High Court in the case Avexa Corporation (P.) Ltd. order passed is not valid when no proper time granted to Assessee for collecting relevant document due to GST registration cancellation as the demand order was passed just after the revocation of GST registration cancellation, for gathering of documents.
Audit can be conducted even after cancellation of registration if tax liability subsists: HC
The Hon’ble Delhi High Court in the case of M/s Sanjay Sales India held that the application for the cancellation of the GST registration cannot be denied on the ground that the scrutiny proceeding has been raised relating to tax liability of the Assessee of the past period.
