Tag: gst registration cancellation

GSTN Advisory on Auto Suspension of GST Registration due to Non-Furnishing of Bank Account Details as per Rule 10A As per Rule 10A, taxpayers (except those registered under TCS, TDS, or Suo-moto registrations) must furnish their bank account details within 30 days of grant of registration or before …

Cancellation or Suspension of GST registration would be counterproductive and work against the interest of the revenue – HC In a recent judgment, Hon’ble Calcutta High Court observed that suspension/revocation of the GST registration would be counterproductive and work against the interest of the revenue as the assessee …

When tax was paid by supplier in the form GSTR-01 & GSTR-3B, no adverse inference can be drawn against the purchaser on the premise that the registration of the seller dealer was cancelled subsequently. In a recent judgment, Allahabad High Court has quashed order passed under section 74 …

System generated notice cancelling GST registration is quashed and set aside by Allahabad High Court  System generated notice cancelling GST registration is quashed and set aside by Allahabad High Court holding that power lies with the officers and not with the system and notice which is system generated …

Cost imposed on Authorities for cancelling GST Registration of the assessee without assigning any reason  In a recent judgment, the Hon’ble Allahabad High Court has imposed a cost on GST Authorities for cancelling GST Registration of the assessee without assigning any reason for cancellation. ABCAUS Case Law Citation:4418 …

Cancellation of GST registration quashed as notice was sent on the ground of non filing of return but cancellation was done on a different ground In a recent judgment, Allahabad High Court has quashed the order cancelling GST registration when show cause notice was given for cancellation of …

High Court not to interfere with dismissal of appeal being barred by limitation In a recent judgment, Hon’ble Allahabad High Court has declined to interfere with dismissal of appeal against cancellation of GST registration being barred by limitation. ABCAUS Case Law Citation:4259 (2024) (09) abcaus.in HC In the …

Cancellation of GST registration due to non filing of return on account of death of dealer can not be operative retrospectively – High Court In a recent judgment, the Delhi High Court has directed that order cancelling GST registration due to non filing of returns can not be …

Cancellation of GST registration with retrospective effect must be informed by reason – High Court In a recent judgment, Hon’ble Delhi High Court has held although the Proper Officer has the power to cancel the GST registration from such date as it may deem fit, however such powers …

Petitioner was not obligated to visit the GST portal to receive the show cause notices In a recent judgment, the Hon’ble Allahabad High Court has held that Petitioner was not obligated to visit the GST portal to receive the show cause notices through e-mode. ABCAUS Case Law Citation:ABCAUS …