Madras High Court
For assessee
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.
9 rulings found
Madras High Court
Where petitioner’s GST registration was cancelled and petitioner sought restoration upon compliance, cancellation was set aside and GST registration was directed to be restored subject to fulfillment of statutory compliance conditions as per precedent in Tvl.Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST)
Uttarakhand High Court
Where assessee's GST registration was cancelled, appeal was dismissed only on limitation grounds and assessee expressed readiness to file all pending returns and pay entire tax, interest and penalty, liberty to apply for revocation was permitted with direction that authority consider revocation application per statutory scheme after compliance by assessee
Patna High Court
Where registration of works contractor was cancelled for non-filing of returns without affording personal hearing and SCN for revocation lacked officer identity and mandatory DIN, such cancellation and consequent rejection order were invalid, statutory mandate of hearing was not followed, appellate orders suffered from jurisdictional error, so impugned orders were set aside and registration directed to be restored GST: Where petitioner filed updated returns and paid late fee before revocation SCN, but SCN lacked officer name, designation and DIN and did not consider earlier communications regarding illness and son’s murder, such non- application of mind and procedural illegality rendered cancellation, revocation rejection and appellate orders unsustainable and registration was directed to be restored with costs, as later circular could not cure these defects retrospectively
Gauhati High Court
Where petitioner’s GST registration was cancelled due to alleged non-filing of returns without specifying period and revocation was later rejected solely for non-filing of a reply, absence of particulars in show- cause notice and lack of reasons in rejection order violated statutory requirements and natural justice, thus rejection was to be set aside and matter was to be remanded to notice stage for issuance of complete particulars for effective response
Bombay High Court
Where GST-registered company’s registration was cancelled for non-filing of GSTR-3B despite no allegation of fraud or intentional default, and petitioner undertook to pay all outstanding GST with interest, late fee and penalty, registration was to be restored upon such payment, failing which petition would stand dismissed
Gauhati High Court
Where a partnership firm trading in uniforms and furniture faced cancellation of GST registration for non-filing of returns but subsequently filed all pending returns and was ready to comply with Rule 22(4), restoration of registration was permissible upon timely application and payment of tax arrears, interest, penalty, and late fees in line with prior judicial precedent
Gauhati High Court
Where assessee's registration was cancelled due to non-filing of returns and non-response to show-cause notice, assessee was entitled to seek restoration by applying within 60 days and furnishing all pending returns with payment of dues, upon which authority was required to consider restoration expeditiously as per applicable GST Rules and related provisions
Telangana High Court
Where registered taxpayer’s application for revocation of cancelled registration was rejected grounds without application of mind since it only recited that reasons for condonation were incorrect or insufficient without addressing explanation or documents, such rejection order was to be set aside and matter was to be remitted to competent authority for fresh speaking order after due consideration
Gauhati High Court
Where petitioner’s GST registration was cancelled due to non-filing of returns for six months, and appeal was dismissed, petitioner is entitled to restoration upon application and compliance by filing all pending returns and