GST provisions cannot be interpreted to deny the right to trade and commerce to any citizen
The Hon’ble Bombay High Court in Rohit Enterprises v. the Commissioner and Ors. [Writ Petition No. 11833 of 2022 dated…
Tag: GSTIN Cancellation
GST Registration cannot be cancelled when the reply to the SCN is not considered
The Hon’ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors.…
Cancellation of registration without providing the reason in the SCN/Order is cryptic in nature
The Hon’ble Gujarat High Court in Neha Enterprise v. State of Gujarat [R/Special Civil Application No. 20505 of 2022 dated…
Mere non-reply to SCN cannot be ground for cancellation of GST Registration
The Hon’ble Allahabad High Court in Acambis Helpline Management (P.) Ltd. v. Union of India [Writ Tax No. 185 of…
Application of mind should be there on the part of the Revenue Department while cancelling the GST registration
The Hon’ble Calcutta High Court in the matter of Monirul Islam v. State of West Bengal & Ors. [M.A.T. No.2051…
Opportunity of hearing to be granted before denying ITC where sufficient documents are available to show genuineness of the transactions
The Hon’ble Calcutta High Court in Vishal Kumar Arya v. Assistant Commissioner, State Tax, Ultadanga Charge & Ors. [M.A.T. No.2004…
No Late fees to be charged if returns not filed due to cancellation of GST registration, which was restored subsequently
The Hon’ble Calcutta High Court in M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/ Assistant Commissioner…
Cancellation of GST Registration without proper explanation is not sustainable
The Hon’ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II…
Cancellation of registration without providing opportunity of hearing is cryptic in nature
The Hon’ble Gujarat High Court in Mahendra Junabhai Zala v. Office of Deputy Commissioner, State Tax [R/Special Civil Application No.…
Cancellation of GST Registration without specifying reasons is against principles of natural justice
The Hon’ble Gujarat High Court in Dee Cubes Diamonds Pvt. Ltd. v. State of Gujarat [R/Special Civil Application No. 22875…