Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Delhi High Court
Where biometric AADHAR-based authentication was not fully implemented despite ministerial statement, resulting in continued fraudulent registrations using stolen or frozen PAN/AADHAR, authorities nationwide were directed not to allow any GST registration without mandatory biometric-based AADHAR authentication to prevent revenue loss and harassment of innocent persons
Kerala High Court
Rejection of GST registration application for failure to establish lawful possession of premises was upheld where lease documents did not establish tenancy in favour of applicant partnership firm and application was not accompanied by authorization from other lessees; petitioner was permitted to submit fresh application with necessary documents
Bombay High Court
Retrospective cancellation and suspension of GST registration under Section 29(2) were permissible where SCN alleged fraud and provided opportunity of reply and hearing; petitioner having failed to respond, challenge to Section 29(2) and Rule 21A was premature and could be raised before proper officer, warranting dismissal of writ
Bombay High Court
Proper Officer is statutorily empowered to suspend registration during proceedings for cancellation of GST registration and also to cancel registration retrospectively under Section 29(2), if warranted; where proceedings for cancellation of GST registration were pending, writ challenging show cause notice was premature
Karnataka High Court
Where petitioner obtained GST registration at premise owned by wife on strength of a registered GPA but registration was suspended and cancelled on complaint filed by wife, statutory authorities were required to adjudicate registration issue as dispute over authority between spouses did not oust statutory mechanism; since section 107 provided effective appellate remedy, writ jurisdiction was not to be invoked