Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court
2 years, 2 months ago

Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court

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The Delhi High Court has held that the physical verification of business premises for GST registration without issuing a notice is a violation of the principle of natural justice.The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju has noted that the proper officer opted to have the petitioner's business premises inspected, albeit without the presence of its. The Delhi High Court has held that the physical verification of business premises for GST registration without issuing a notice is a violation of the principle of natural justice. The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju has noted that the proper officer opted to have the petitioner's business premises inspected, albeit without the presence of its authorised representative. The petitioner contended that if the proper officer opted for physical verification of the petitioner's business premises, it could only be carried out in the presence of its authorised representative.

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History of this topic

Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid: Kerala High Court
3 days, 5 hours ago

Orders Issued U/S 73 Of CGST Act Must Carry Digital Or Physical Signature Of Officer In Order To Be Treated As Valid: Kerala High Court

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The Kerala High Court stated that orders issued under Section 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order. The Bench of Justice Gopinath P. was considering the issue that whether orders issued under Section 73 of the CGST/SGST Acts …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
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3 weeks, 1 day ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench
3 weeks, 2 days ago

GST | Separate Notification Needed For Cross-Empowerment Of State Officials? Kerala High Court Refers To Division Bench

Live Law  

A single bench of the Kerala High Court has referred to the division bench the issue relating to the cross-empowerment of State officials under Section 6 of the Goods and Services Act.Justice P Gopinath passed the reference order in a writ petition filed by a company challenging a show-cause notice issued by the State authorities. A single bench of the …

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC
1 month ago

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC

Live Law  

The Delhi High Court has reiterated that the GST Department must record reasons that weigh on it to propose retrospective cancellation of an assessee's registration. where a coordinate bench of the High Court had held that mere conferral of power to cancel GST registration with retrospective effect under Section 29 of the Goods and Services Tax Act 2017 would not …

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
4 months, 1 week ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

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Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court
5 months, 1 week ago

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court

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The Delhi High Court has held that the uploading of notices by the GST department under the heading 'additional notices' amounts to sufficient service.The bench of Justice Vibhu Bakhru and Justice Sachin Datta, while remanding the matter to the authority to adjudicate the Show Cause Notice afresh, observed that the GST Authorities had addressed the issue and had re-designed the …

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court
11 months, 3 weeks ago

Order Cancelling GST Registration Was Passed In Violation Of Principles Of Natural Justice: Delhi High Court

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The Delhi High Court has held that the order cancelling the petitioner's GST registration was passed in violation of the principles of natural justice and is, thus, liable to be set aside.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that if the petitioner's GST registration is restored, the petitioner would be obliged to update its returns …

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court
1 year ago

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court

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The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the assessee's statement cannot be read as acknowledgement of any …

Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp.
1 year, 2 months ago

Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp.

Live Law  

The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp.The bench of Justice M.S. The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp. In addition to contesting several other circulars, clarifications, and rate notifications issued by the Central Board of Indirect …

Return Not Filed Within Time Due To Unavoidable Circumstances: Allahabad High Court Directs Restoration Of GST Registration
1 year, 2 months ago

Return Not Filed Within Time Due To Unavoidable Circumstances: Allahabad High Court Directs Restoration Of GST Registration

Live Law  

The Allahabad High Court has directed restoration of GST registration of a firm as return could not be filed in time due to unavoidable circumstances. The Court noted that mother and sister of the petitioner died of prolonged illness, due to which petitioner suffered both mentally and financially, which were unavoidable circumstances. Accordingly, the Court directed the respondent to restore …

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation
1 year, 2 months ago

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation

Live Law  

While setting aside order cancelling GST registration of assesee on grounds that it was unreasoned, the Allahabad High Court has held that ‘reasons are heart and soul’ of any order. In absence of the same the order cannot be justified in the eye of law.” Reliance was placed on the judgments of the Allahabad High Court in Om Prakash Mishra …

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court
1 year, 4 months ago

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court

Live Law  

The Allahabad High Court has held that the assessee ought to have waited for the relevant form to go live on the GST portal instead of making an illegal adjustment.The bench of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava has observed that it was incumbent upon the petitioner to have raised a proper grievance on the GST portal help-desk …

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration
1 year, 6 months ago

Delhi High Court Quashes SCN For Being Devoid Of Reasons, Restores GST Registration

Live Law  

The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration.The bench of Justice Vibhu Bakhru and Justice Tushar Rao Gadela observed that the show cause notice was deficient. The Delhi High Court has quashed the show cause notice as it was devoid of reasons and restored the GST registration. …

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns
1 year, 9 months ago

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns

Live Law  

The Karnataka High Court has permitted the Superintendent of Central Tax to pass suitable orders for revocation of the cancellation of the GST registration, if the petitioner/assessee files returns.The single bench of Justice B. M. Shyam Prasad has observed that the cancellation of GST registration was without due opportunity and was arbitrary.The petitioner submitted that the respondent. The Karnataka High …

Physical verification of business premises; GST dept failed to issue notice : Delhi High Court
2 years, 1 month ago

Physical verification of business premises; GST dept failed to issue notice : Delhi High Court

Live Law  

The Delhi High Court has held that the GST department failed to issue the notice to the person who must be present at the time of physical verification of business premises.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that the verification report, though generated, has not been uploaded, as required, in Form GST REG-30 …

Appellate Authority To Bear In Mind the Predicaments faced By Taxpayers on introduction GST Procedures: Orissa High Court
2 years, 2 months ago

Appellate Authority To Bear In Mind the Predicaments faced By Taxpayers on introduction GST Procedures: Orissa High Court

Live Law  

The Orissa High Court has held that the Appellate Authority should have borne in mind the predicament faced by taxpayers on the introduction of a new set of procedures by way of the promulgation of the CGST Act and rules and that time is required to be taken to get acquainted.The division bench of Justice Jaswant Singh and Justice Murahari …

SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration
2 years, 2 months ago

SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration

Live Law  

The Delhi High Court has quashed the order cancelling the GST registration as the Range Inspector has physically verified the premises, neither by serving any notice of the physical verification nor in the report generated after the verification was uploaded on the portal.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that there was an …

GST Assessment | No Violation Of Natural Justice If Assessee Fails To Respond To Notice Of Personal Hearing: Andhra Pradesh High Court
2 years, 4 months ago

GST Assessment | No Violation Of Natural Justice If Assessee Fails To Respond To Notice Of Personal Hearing: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court recently dismissed a challenge to the Assessment Order issued to the Petitioner under GST Act, 2017 on the ground that there has been no violation of principles of natural justice as a notice of personal hearing was issued and the Petitioner was given the opportunity to raise objections but he never responded. Brief Facts The …

Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High Court
2 years, 5 months ago

Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High Court

Live Law  

The Allahabad High Court has held that the show cause notice cancelling registration must indicate the reason and the mere mentioning of violation under the CGST Act is not sufficient. The petitioner submitted that the show cause notice was issued, ostensibly with reference to Section 29 of the Act, inasmuch as the notice dated 9.7.2021 alleged non-compliance with specified provisions …

Madras High Court Quashes Non-Speaking Order Rejecting The GST Registration Application
2 years, 5 months ago

Madras High Court Quashes Non-Speaking Order Rejecting The GST Registration Application

Live Law  

The Madras High Court bench of Justice Anitha Sumanth has quashed the non-speaking order rejecting the GST registration application. The order has, however, come to be passed rejecting the application by way of a monosyllabic order simply stating "rejected" without assigning any reasons or explanation for the rejection thereof. The petitioner assails an order rejecting his application for registration under …

Post Facto Changes In GST Registration: Madras High Court Quashes Penalty Imposed For Mismatch Of Address In Invoice And RC
2 years, 8 months ago

Post Facto Changes In GST Registration: Madras High Court Quashes Penalty Imposed For Mismatch Of Address In Invoice And RC

Live Law  

The penalty imposed for mismatch of address in invoice and RC was quashed by the Madras High Court bench of Justice C. Saravanan on the grounds that there was a post facto alteration in GST registration. The vehicle along with the spray dryer were seized by the department on the ground that the address, i.e., No.5/150, South Karumpattor, South Thamaraikulam, …

Cancelling GST Registration On 'Hyper-Technical' Grounds Causes Revenue Loss, Aggravates Unemployment: Calcutta High Court
3 years, 1 month ago

Cancelling GST Registration On 'Hyper-Technical' Grounds Causes Revenue Loss, Aggravates Unemployment: Calcutta High Court

Live Law  

The Calcutta High Court has recently observed that cancellation of GST registration of businesses on hyper technical grounds causes revenue loss for the State and aggravates unemployment. Accordingly, the Court directed that a 'reasoned order' must be passed while cancelling GST registration and that opportunity of hearing must be given to the concerned parties. Justice MD Nizamuddin observed, "In view …

GST Registration After Physical Verification of Business Place if Aadhaar Not Authenticated: CBIC
4 years, 4 months ago

GST Registration After Physical Verification of Business Place if Aadhaar Not Authenticated: CBIC

News 18  

Businesses registering under GST can opt for Aadhaar authentication, in absence of which registration would be granted only after physical verification of the place of business. "Where a person… fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in …

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