Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration
2 years, 4 months ago

Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration

Live Law  

The Allahabad High Court has imposed a cost of Rs. The petitioner is a partnership firm carrying on the business of manufacture and trading of veneer and was granted the registration number under the CGST Act 2017. In response to the application filed by the petitioner, a show-cause notice was again issued on 13.06.2020 stating that the application for revocation was liable to be rejected. In response to the show-cause notice, the petitioner moved an application seeking a 15-day extension of time to give a reply in view of the marriage of the daughter of the petitioner scheduled for June 24, 2020. Citation: 2022 LiveLaw 383 Counsel For Petitioner: Advocates Alok Singh, Suyash Agarwal Counsel For Respondent: C.S.C., Digvijay Nath Dubey Click Here To Read/Download Order

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History of this topic

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

Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court
Trending News
3 weeks, 1 day ago

Once HC Directs To Avail Alternate Remedy, Appeal U/S 107 GST Cannot Be Dismissed As Not Maintainable: Allahabad High Court

Live Law  

The Allahabad High Court has held that once the High Court has directed the assesee to approach the appellate authority under Section 107 of the Central Goods and Service Tax Act, 2017, the appeal cannot be dismissed as not maintainable. The then Division Bench relegated the petitioner to alternate remedy of appeal under Section 107 of the Act. Petitioner again …

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 …

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC
1 month, 1 week ago

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC

Live Law  

The Allahabad High Court has set aside the demand and penalty order passed under Section 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended, after it found that the goods in transit were accompanied with proper tax invoice and e-way bill. Significant to note that the tax invoice and …

Allahabad High Court Strikes Down 2004 Amendment To S.169(3) UPZALR Act Mandating Registration Of Wills
7 months, 1 week ago

Allahabad High Court Strikes Down 2004 Amendment To S.169(3) UPZALR Act Mandating Registration Of Wills

Live Law  

The Allahabad High Court has struck down the 2004 amendment to Section 169 of the U.P. Zamindari Abolition & Land Reforms Act, 1950 was amended to read as “Every will made under provisions of sub section shall, not withstanding anything contained in any law, custom or usage, ” The bench comprising of Justice Siddhartha Varma and Justice Ajit Kumar held …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
9 months, 2 weeks ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court
10 months ago

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court

Live Law  

The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the department. The Court held that the department did not attempt to discharge its burden prove intention to evade tax on part of the petitioner. Relying on its …

Allahabad High Court Monthly Tax Digest: January 2024
10 months, 2 weeks ago

Allahabad High Court Monthly Tax Digest: January 2024

Live Law  

UP GST | No Interference Under Article 226 Unless Inherent Lack Of Jurisdiction Or Absence Of Relevant Material Established: Allahabad High Court Case Citation: 2024 LiveLaw 4 The Allahabad High Court has held that the writ court should not interfere in notice issued under Section 73 of the UP Goods and Service Tax Act, 2017 unless there is inherent lack …

Patna High Court Dismisses Writ Petition Challenging GST Registration Cancellation Due to Procedural Lapses
10 months, 3 weeks ago

Patna High Court Dismisses Writ Petition Challenging GST Registration Cancellation Due to Procedural Lapses

Live Law  

In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. In the present case, the Court noted that the order impugned in the appeal was dated 20.01.2021, and an appeal was to be filed on or before 30.06.2022 as permitted by the Supreme Court and if necessary …

2023 Annual Digest Of GST Cases
11 months, 1 week ago

2023 Annual Digest Of GST Cases

Live Law  

Supreme Court State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Citation: 2023 LiveLaw 1351 Case Title: M/S Sethi Sons Versus Assistant Commissioner And Ors. The Delhi High Court has held that the refund application was filed twice on the GST portal but could not be uploaded due to technical glitches. Citation: 2023 …

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

Live Law  

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 …

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court
1 year, 1 month ago

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court

Live Law  

The Allahabad High Court has held that the Goods and Service Tax Department is required to serve notice upon the legal representative of a deceased before proceeding against the deceased under the Central Goods and Service Tax Act, 2017. A show cause notice was issued in the name of petitioner’s husband imposing liability of Rs.8,97,716/- under the proviso to Section …

In GST Regime All Details Are Available On Portal Of GST Department, Department Must Verify: Allahabad High Court Quashes Penalty Order
1 year, 1 month ago

In GST Regime All Details Are Available On Portal Of GST Department, Department Must Verify: Allahabad High Court Quashes Penalty Order

Live Law  

The Allahabad High Court has held that in the GST regime all details and returns filed are available on the portal of the GST Department and the authorities can verify from the portal the amount of tax deposited after filing of GSTR -1 and GSTR 3 B. Since the petitioner had not availed any input tax credit, action could not …

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 …

Allahabad High Court Sets Aside Non-Speaking Order Cancelling GST Registration, Says Reason Is 'Heart Beat' Of Every Conclusion
1 year, 2 months ago

Allahabad High Court Sets Aside Non-Speaking Order Cancelling GST Registration, Says Reason Is 'Heart Beat' Of Every Conclusion

Live Law  

The Allahabad High Court has held that any order devoid of reasons will become lifeless as reasons are the heartbeat of every order. Placing reliance on the decision of the Supreme Court in The Secretary & Curator, Victoria Memorial v. Howrah Ganatantrik Nagrik Samity and ors., the Court held that an order without valid reasons cannot be sustained. Whether or …

‘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 …

GST Registration Cancellation: Superintendent Of Central Tax To Take Independent Decision Without Influenced By Direction Of DGGI: Kerala High Court
1 year, 2 months ago

GST Registration Cancellation: Superintendent Of Central Tax To Take Independent Decision Without Influenced By Direction Of DGGI: Kerala High Court

Live Law  

The Kerala High Court has held that the Superintendent of Central Tax should take an independent decision without being influenced by the direction of the DGGI, Kochi Zonal Unit.The bench of Justice Dinesh Kumar Singh has observed that the DGGI, Kochi Zonal Unit, has already taken the decision to cancel the GST registration of the petitioner. The Kerala High Court …

GST Act | If Invoice Or Any Other Specified Document Is Accompanying Goods, Then Consigner Or Consignee Are Deemed To Be Owner: Allahabad HC
1 year, 2 months ago

GST Act | If Invoice Or Any Other Specified Document Is Accompanying Goods, Then Consigner Or Consignee Are Deemed To Be Owner: Allahabad HC

Live Law  

The Allahabad High Court held that if goods are accompanied by invoices or any other document as specified, either the consignee or the consigner shall be deemed owner of the goods. Counsel for Petitioner contended that penalty, if any, could not be imposed under Section 129 of the Act since the owner of the goods had come forward before the …

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023
1 year, 3 months ago

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023

Live Law  

NOMINAL INDEX The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. 2023 LiveLaw 293 Dev Narain vs. State of U.P. Lokbhawan, Lucknow And 7 Others 2023 LiveLaw 305 ORDERS/JUDGMENTS Tribunal Tried To Blow Hot And Cold At The Same Time: Allahabad High Court Upholds Levy Of Entry Tax Case Title: The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. Case …

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 …

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court
1 year, 7 months ago

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

Live Law  

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.The bench of Justice Vijay Bishnoi and Justice Praveer Bhatnagar has directed the firm to file an application for restoration of its GST registration before the competent authority, which shall consider and decide. …

Businesses can revoke GST registration cancellation by June 30th
1 year, 8 months ago

Businesses can revoke GST registration cancellation by June 30th

Hindustan Times  

The government has allowed businesses, whose GST registrations were cancelled for non-filing of returns, to apply for revocation of the cancellation by June 30, after paying due taxes, interest and penalty. Also, the finance ministry has capped the late fee at ₹1,000 for the registered persons who fail to furnish the final return in Form GSTR-10 by the due date, …

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 …

Withhold names of those selected for PD posts: HC
1 year, 10 months ago

Withhold names of those selected for PD posts: HC

Deccan Chronicle  

HYDERABAD: A two-judge bench of Telangana High Court on Monday directed authorities not to announce the final list of selected candidates for the posts of physical director. The bench, comprising Chief Justice Ujjal Bhuyan and Justice N. Tukaramji, was dealing with a writ plea filed by Devulapalli Mahesh Kumar and 64 others. HC terms cancellation of GST registration as illegal …

100 Important High Court Judgments of GST in 2022
1 year, 11 months ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

Rejection Of Appeal For Restoration Of GST Registration - Delay Of 1 Day Is Hyper Technical: Himachal Pradesh High Court
1 year, 11 months ago

Rejection Of Appeal For Restoration Of GST Registration - Delay Of 1 Day Is Hyper Technical: Himachal Pradesh High Court

Live Law  

The Himachal Pradesh High Court has held that the rejection of an appeal for the restoration of GST registration for a delay of 1 day is hyper-technical.The division bench of Justice Tarlok Singh Chauhan and Justice Virender Singh has allowed the claim of the petitioner, stating that the view taken by the appellate authority is quite hyper-technical and academic and …

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 Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal
2 years, 2 months ago

GST Registration Cancellation: Madras High Court Directs Changes In Architecture Of GST Portal

Live Law  

The Madras High Court has directed the GST department to take suitable steps by instructing GST Network, New Delhi to make suitable charges in the architecture of the GST Web Portal to allow the petitioners to file their returns and pay the tax/penalty/fine.The single bench of Justice Anitha Sumanth has noted that payment of tax, interest, fine/fee, etc. The Madras …

GST Registration, FSSA License Cannot Be Granted If The Premise Is Under Dispute: J&K&L High Court
2 years, 3 months ago

GST Registration, FSSA License Cannot Be Granted If The Premise Is Under Dispute: J&K&L High Court

Live Law  

The High Court of Jammu & Kashmir and Ladakh has held that the GST Registration cannot be granted if the ownership of the business owner's premise is under dispute.The single bench of Justice Sanjeev Kumar observed that until the dispute is settled between the parties amicably or through intervention of the Court of competent jurisdiction, neither the designated authority under …

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 …

Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order
2 years, 6 months ago

Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order

Live Law  

The Gujarat High Court bench of Justice J.B. Pardiwala as he then was and Justice Nisha M. Thakore has quashed the GST cancellation order as it was non-speaking and vague. A show cause notice was issued by the State Tax Officer on Form GST REG-17/31 under Section 29 of the CGST Act, 2017 read with Rule 22 of the CGST …

Delay Of 18 Months In Filing Appeal Without Reasonable Justifications: Madhya Pradesh High Court Upholds Cancellation Of GST Registration
2 years, 7 months ago

Delay Of 18 Months In Filing Appeal Without Reasonable Justifications: Madhya Pradesh High Court Upholds Cancellation Of GST Registration

Live Law  

The Madhya Pradesh High Court bench of Justice Sheel Nagu and Justice Maninder S. Bhatti has upheld the cancellation of GST registration as there was a delay of 18 months in filing the appeal without reasonable justification. Section 107 of the GST Act provides that an appeal can be preferred within a period of three months from the date of …

Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity
2 years, 7 months ago

Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity

Live Law  

The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. The petitioner contended that no GST liability could arise from the payment of a royalty to conduct mining activity. The court held that the matter requires consideration both on the issue of liability to pay GST and …

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022
2 years, 8 months ago

Weekly Round-Up Of Tax Cases : April 3 To April 10, 2022

Live Law  

High Courts Delhi High Court Case Title: American Express India Private Limited Versus ACIT Citation: 2022 LiveLaw 289 The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has directed the income tax department to decide on the rectification application filed by American Express and grant a refund, if any, along with the interest. Case Title: CIT …

Dealer's GST Registration Can't Be Cancelled For Inadvertent Mistake Of CA: Gujarat High Court
2 years, 8 months ago

Dealer's GST Registration Can't Be Cancelled For Inadvertent Mistake Of CA: Gujarat High Court

Live Law  

The Gujarat High Court bench of Justice J.B. Pardiwala and Justice Nisha M. Thakore has ruled that the dealer should not be forced to pay a hefty price for the cancellation of the GST registration for the chartered accountant's mistake. The chartered accountant of the assessee wanted the HUF registration to be cancelled. The court noted that it was an …

'Violation Of Principles Of Natural Justice': Calcutta High Court Orders Restoration Of GST Registration Within 7 Days
2 years, 9 months ago

'Violation Of Principles Of Natural Justice': Calcutta High Court Orders Restoration Of GST Registration Within 7 Days

Live Law  

The Calcutta High Court on Tuesday ordered for the restoration of the appellant's certificate of registration under the provisions of both West Bengal Goods & Service Tax Act and Central Goods & Service Tax Act within one week after noting that the order for cancellation of registration is in violation of principles of natural justice. A Bench comprising Justice T. …

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 …

Allahabad HC Stops Establishment Of GST Appellate Tribunal In UP Without Court's Permission
3 years, 9 months ago

Allahabad HC Stops Establishment Of GST Appellate Tribunal In UP Without Court's Permission

Live Law  

The Lucknow Bench of the Allahabad High Court on Thursday restrained the Central Government from establishing the GST Appellate Tribunal in the State of UP without Court's permission. Background The matter finds its genesis from various conflicting orders passed by the High Court at Allahabad and that at Lucknow, for establishment of the GST Appellate Tribunal in the respective cities. …

Allahabad High Court Seeks Response Of GST Authority On Software Glitches Causing Harassment Of Poor Assessees
3 years, 11 months ago

Allahabad High Court Seeks Response Of GST Authority On Software Glitches Causing Harassment Of Poor Assessees

Live Law  

The Allahabad High Court has sought the response of the Central Goods & Services Tax Authority in a case relating to technical glitches in its software for issuing online show cause notices to alleged defaulters. A Single Bench of Justice Pankaj Bhatia noted that due to the said glitch, a concerned assessee was merely served the show cause notice via …

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