GST registration Archives

Penalty can’t be imposed on goods in transit with valid tax invoice and e-way bill, even after suspension of GST registration: Allahabad High Court

Allahabad High Court directed the authorities to carry out the exercise in terms of Section 129 (1)(a) of the CGST Act within a period of two weeks from the date of this order.

Case Briefs High Courts

Delhi High Court sets aside order cancelling GST registration of alleged Non-Existent Entity; directs entity to respond within 4 weeks

The Court stated that since the only allegation against the entity was that it was found to be non-existent, it was at liberty to furnish documents and material to support its contention that it continues to be a valid tax entity.

Case Briefs High Courts

Non-filing of GST returns for some period does not mean taxpayer’s GST registration will be cancelled retrospectively: Delhi HC

“The registration cannot be cancelled with retrospective effect mechanically. It can be cancelled only if the proper officer deems it fit do so. Such satisfaction cannot be subjective but must be based on some objective criteria.”

Case Briefs High Courts

Whether writ petition on cancellation of GST Registration affecting the Right to Livelihood is maintainable? Uttaranchal High Court answers

Uttaranchal High Court: The division bench of Sanjaya Kumar Mishra, acting C.J., Ramesh Chandra Khulbe, J., held in the writ petition is