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 not, such judicial discretion has been exercised in accordance with the accepted norms, can only be reflected by the reasons recorded in the order impugned before the higher Court. Often it is said that absence of reasoning may ipso facto indicate whimsical exercise of judicial discretion.” The Court remitted the matter back to the first appellate authority to pass a fresh speaking and reasoned order in accordance with law.

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History of this topic

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits
5 days, 4 hours ago

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

Live Law  

The Delhi High Court recently granted relief to a logistics company aggrieved by the decision of Assistant Commissioner, GST, rejecting its reply to a show cause notice by way of a 'template' order. where the final order passed by the GST department under Section 73 of the CGST Act came to be set aside for “perfunctorily” brushing aside the Assessee's …

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court
1 week, 6 days ago

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court

Live Law  

The Allahabad High Court has held that an assessee cannot file for the supply of requisite documents after the adjudicating body has accepted the plea placed by them and issued notice pursuant to it. Petitioner replied stating that the discrepancies pointed out were lesser than the amount calculated in the notice and filed the requisite documents. High Court Verdict The …

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 …

[Taxation] Passing Order Without Providing Opportunity Of Hearing, Providing Documents Violates Natural Justice: Allahabad HC Reiterates
3 weeks, 2 days ago

[Taxation] Passing Order Without Providing Opportunity Of Hearing, Providing Documents Violates Natural Justice: Allahabad HC Reiterates

Live Law  

While deciding a case relating to Input Tax Credit, the Allahabad High Court has held that a quasi-judicial body must provide an opportunity of hearing to a person before imposing liability on them. The Division Bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit held that as per the doctrine of audi alteram partem, such orders cannot be …

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 …

Supreme Court Weekly Round-Up (12 August-17 August, 2024)
4 months ago

Supreme Court Weekly Round-Up (12 August-17 August, 2024)

Live Law  

Live Law has got you covered with all the latest updates of this last week. Supreme Court Dismisses Himachal Pradesh Govt's Appeal Against HC Decision Quashing Illegal Land Acquisition Case details: State of Himachal Pradesh & Ors v. Balbir Singh & Anr, Diary No. Supreme Court Dismisses ED's Plea Against HC Order Allowing NDTV To Seek Compounding Of Alleged FEMA …

Denial Of ITC To Customers Is One Of The Consequence Of Retrospective GST Registration Cancellation: Delhi High Court
7 months, 3 weeks ago

Denial Of ITC To Customers Is One Of The Consequence Of Retrospective GST Registration Cancellation: Delhi High Court

Live Law  

The Delhi High Court has held that one of the consequences of cancelling a taxpayer's registration with retrospective effect is that the taxpayer's customers are denied the input tax credit availed in respect of the supplies made by the taxpayer.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that simply because a taxpayer has not filed the …

HC's Order 'Smacks of Arbitrariness and Perversity', Supreme Court Sets Aside Allahabad HC's Order Passed Without Hearing Parties
9 months, 1 week ago

HC's Order 'Smacks of Arbitrariness and Perversity', Supreme Court Sets Aside Allahabad HC's Order Passed Without Hearing Parties

Live Law  

The Supreme Court on Monday set aside the order of the Allahabad High Court passed in gross violation of the principle of natural justice whereby the order was passed without hearing to the opposite parties.Terming the order of the High Court as arbitrary and perverse, the Bench Comprising Justices BR Gavai and Sandeep Mehta found that the order was passed …

Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO
11 months, 2 weeks ago

Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO

Live Law  

On Thursday, the Supreme Court dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the order of the Allahabad High Court quashing the demand of Rs. 235.52 Crores raised against Vivo Mobile India Private Limited raised by GST Authorities vide order under Section 74 of the Goods and Service Tax Act 2017. While granting relief to …

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 …

Society Needs More Time To File Reply Than An Individual, Allahabad High Court While Quashing Demolition Notice Against Radhasoami Satsang Sabha
1 year, 1 month ago

Society Needs More Time To File Reply Than An Individual, Allahabad High Court While Quashing Demolition Notice Against Radhasoami Satsang Sabha

Live Law  

The Allahabad High Court has quashed the demolition orders passed by Tehsildar, Agra against Radhasoami Satsang Sabha on grounds of violation of principles of natural justice. The society and the office bearers of the society has a duty to defend the society and also the individual who constituted it after observing the due procedure as provided by the bye-laws of …

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 …

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 …

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 …

Supreme Court Seeks Response From Allahabad HC Judge For Dismissing 45 Anticipatory Bail Pleas On Same Day In Same Fashion For Non-Prosecution
2 years, 1 month ago

Supreme Court Seeks Response From Allahabad HC Judge For Dismissing 45 Anticipatory Bail Pleas On Same Day In Same Fashion For Non-Prosecution

Live Law  

The Supreme Court recently took exception to how a Judge of the Allahabad High Court dismissed almost 45 petitions seeking anticipatory bail on a single day, in the same fashion for non-prosecution. "We are not supposed to comment at this stage but direct the Registrar of the High Court of Allahabad to submit the report to this Court after obtaining …

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 …

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 …

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 …

UP Govt Apprises Allahabad High Court Of Its Circular Governing Procedure For Filing Govt Appeals Against Acquittal Orders
2 years, 8 months ago

UP Govt Apprises Allahabad High Court Of Its Circular Governing Procedure For Filing Govt Appeals Against Acquittal Orders

Live Law  

The Uttar Pradesh Government recently apprised the Allahabad High Court of its circular governing the procedure for filing the government appeal against the order of acquittal.This was done pursuant to two orders of the High court asking the State Government to furnish the details of the concerned. The Uttar Pradesh Government recently apprised the Allahabad High Court of its circular …

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. …

Breaking-"We Will Not Stop High Court"; Supreme Court Refuses To Entertain UP Govt's Plea To Transfer Cases Challenging Love-Jihad Ordinance To SC
3 years, 10 months ago

Breaking-"We Will Not Stop High Court"; Supreme Court Refuses To Entertain UP Govt's Plea To Transfer Cases Challenging Love-Jihad Ordinance To SC

Live Law  

The Supreme Court on Monday refused to transfer to itself the petitions filed in Allahabad High Court challenging the ordinance brought by the Uttar Pradesh government against religious conversions, which among other things, criminalizes religious conversions for marriage. "If the Allahabad High Court is going to decide the cases, why should we interfere," remarked a Bench headed. "If the Allahabad …

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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