Calcutta High Court
For assesseeRemanded
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.
10 rulings found
Calcutta High Court
Where registration was cancelled due to non-updation of bank details following separation from joint account, and no fraud or evasion was alleged, such lapse was curable by furnishing correct particulars, thus one opportunity to prove bona fide was warranted and cancellation was quashed subject to compliance, pending returns and dues being filed for restoration of registration
Uttarakhand High Court
Where department cancelled assessee’s registration based on a show cause notice and order containing only generic allegations of fraud, misstatement or suppression of facts without disclosing factual particulars, denial of material details violated natural justice, making such cancellation unsustainable and liable to be quashed
Chhattisgarh High Court
Where GST registration was cancelled for non-operation from declared place of business based on a show-cause notice omitting specification of date and time for personal hearing as per Form GST REG-17, such omission breached natural justice, rendering notice and cancellation order invalid despite availability of alternative remedy, thus both were quashed with liberty to proceed afresh per law
Uttarakhand High Court
Where assessee-firm's GST registration was cancelled solely on ground of filing NIL returns for several months with no additional statutory breach, such action was not permissible under Section 29(2), hence the show-cause notice and cancellation order were quashed as cancellation for filing NIL returns alone is not a valid ground under the statute
Gauhati High Court
Where petitioners challenged show cause notice for cancellation of GST registration on ground that notice was vague and did not specify statutory provisions or rules allegedly violated, such foundational notice lacking material particulars was unsustainable in law and therefore set aside, without precluding authorities from initiating fresh action as per CGST Act and Rules upon proven infraction
Himachal Pradesh High Court
Where order dated 17.01.2025 cancelled registration retrospectively from 15.03.2022 without recording reasons for such retrospectivity in SCN or order, even though material showed no functioning unit at declared premises, retrospective cancellation was to be set aside and petitioner was entitled to a fresh reasoned decision on effective date, with actions post 17.01.2025 remaining intact
Kerala High Court
Where a registered person amended GST registration to include premises using allegedly fabricated permission letters postdating father’s demise, since alleged fraud related only to amendment and not initial registration, cancelling only the fraudulent amendment while retaining original registration and allowing fresh amendment balanced justice and caused no prejudice to parties
Telangana High Court
Where registered person was issued notice for cancellation of registration citing fraud, bogus invoicing, and not operating from declared place, but the registration was cancelled on unrelated ground of non-filing of six returns without any notice for same, such cancellation was unsustainable as it violated principles of notice and fair hearing, and registration was restored with liberty to respondent to issue fresh SCN
Gauhati High Court
Where registration of a rice mill company was cancelled by a non-speaking order based on a show cause notice failing to specify months or relevant period of default, with no reasons recorded for cancellation and without providing an effective opportunity of hearing, such order violated principles of natural justice and thus same was to be held illegal, warranting restoration to show cause notice stage for fresh proceedings in accordance with law
Gauhati High Court
GST registration cannot be cancelled for non-filing of returns on basis of a vague show cause notice lacking specific period of return default and absence of reasons;cancellation was to be quashed and matter remanded to show cause stage