Tag: GSTIN Cancellation

GST ArticleHigh Court

Whether the writ petition is admissible if the appeal is filed after the limitation period and the benefit of the Amnesty Scheme not availed?

byCA Ritesh Arora

The Honorable Patna High Court in the case of M/s Raj Kishore Sah dismissed the writ petition challenging the cancellation of GST registration, where the Petitioner had not availed remedy of the Amnesty Scheme provided by the Government vide Notification No. 03/2023-Central Tax dated March 31, 2023 and filed the appeal after the time limit prescribed under section 107 of the Bihar Goods and Services Tax Act.

Lawgics

Lawgics – Judgment No. 181

byNidhi Aggarwal

The SCN lacked specific details or evidence to support the allegations of fraud, willful misstatement, or suppression of fact and the extremely short time given to respond violated the petitioner’s right to natural justice. Thus, the authorities were directed to restore GST registration.

GST ArticleHigh Court

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

byCA 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.

GST in Media

Mere issuance of SCN not enough to cancel GST registration, rules Delhi HC

byAdmin

In a recent judgment, the Delhi High Court has reaffirmed that the mere issuance of a show cause notice (SCN) by the tax authority is not enough to cancel the Goods and Services Tax (GST) registration of any entity. The judgement addresses the ongoing uncertainty surrounding the authority to cancel registration based solely on an SCN, and the prevailing doubts over its cancellation with retrospective effect.

GST ArticleHigh Court

Opportunity of personal hearing should be granted to an Assessee before cancelling the GST registration

byCA Bimal Jain

The Hon’ble Delhi High Court in the case of M/s Abhishek Appliance (P.) Ltd. ruled that an Assessee should be given an opportunity to respond the allegations and submit the evidence regarding place of business. Hence, the matter remanded for reconsideration after affording personal hearing was provided to the Assessee and writ petition was disposed of.

GST ArticleHigh Court

Opportunity of a personal hearing is required to be provided even when the Assessee did not check the GST portal after the cancellation of the GST registration

byCA Bimal Jain

The Hon’ble Madras High Court in the case of Chettiar Stores quashed the disputed order wherein the Assessee’s GST registration was canceled and did not check the GST portal because Assessee was not acquainted with GST Portal. The Assessee was allowed to reply to the Show Cause Notice and an opportunity of personal hearing was granted.