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The Hon’ble Delhi High Court in the case of Varyam Dass Khurana v. Commissioner of GST, New Delhi [W.P. (C) No. 15670 of 2023 dated December 05, 2023] ruled that the cancellation of registration must take effect from the issuance date of Show Cause Notice, and not retrospectively. Key Information Late Mr. Varyam Dass Khurana […]
The Delhi High Court ruled that taxpayers were not given a chance to raise objections regarding the retrospective cancellation of GST registration. A panel consisting of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has reinstated the petitioner’s GST registration to its initial number. The petitioner, who is also the assessee, contested a show-cause notice that […]
The Karnataka High Court has ruled that denying tax exemption to the government’s helicopter pilot trainer solely for the initial non-submission of Goods and Services Tax Identification Numbers (GSTIN) is unwarranted. Justice B. M. Shyam Prasad, presiding over the case, highlighted that although the GSTIN for the recipient organization was not initially provided, it can […]
The order cancelling the GST registration of the applicant was passed in breach of the principles of natural justice and is therefore obligated to be set aside, Delhi High Court ruled. The judicial bench comprising Justice Vibhu Bakhru and Justice Amit Mahajan noted that if the petitioner’s GST registration is reinstated, the petitioner would need […]
The Delhi High Court for the case of M/S SK Enterprises Vs. Principal Commissioner of GST held that the GSTIN Cancellation Notice should set out bogus allegations. The present petition impugning the order on 19.07.2023 (hereafter ‘the impugned order’) has been filed by the applicant revoking the GST registration of the applicant w.e.f. 23.05.2022. On […]
The decision to cancel the GST registration with the retrospective effect should be based on certain objective criteria, the Delhi High Court ruled. Justice Vibhu Bakhru and Justice Amit Mahajan noted that the petitioner’s GST registration was revoked due to a six-month lapse in filing returns, despite the petitioner regularly fulfilling this requirement during that […]
The respected Delhi High Court, in the matter of M/s. Att SYS India Pvt. Ltd. Estex Tele Pvt. Ltd. Consortium v. Commissioner of Goods and Service Tax [W.P. (C) 14494/2023 dated November 20, 2023], granted the writ petition and instructed the Revenue Department to restore the Petitioner’s GST Registration that they have revoked. The court […]
The Hon’ble Allahabad High Court reviewed the matter of M/S Shree Krishna Traders Vs State of UP and another – 2023 (10) TMI 927 – Allahabad High Court and resolved the writ petition by overruling the impugned directive given. The court remitted the case back to the revenue division for further study, instructing them to […]
The Delhi High Court has ruled that the Goods and Service Tax (GST) registration cancellation, once reversed on the same grounds, is not legally valid. The petitioner in the case, M/S Samayshristi Enterprises, questioned the decision taken by the respondent, which cancelled their GST registration effective from the registration date, 20.03.2021. The cancellation order was […]
