Calcutta High Court
For assesseeRemanded
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
50 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
Gujarat High Court
Where tax authority cancelled registration of assessee-firm retrospectively citing fraud or suppression but failed to consider request for more time to submit key documents, and passed order without deciding on such request or examining supporting evidence, such cancellation violated principles of natural justice and was set aside. GST: Where petitioners' registration cancellation was followed by revocation proceedings requiring immediate payment via DRC-03 and rejection relied on purchases from dealers whose registration was cancelled suo motu without prior notice to petitioners, imposition of payment and reliance on uncommunicated grounds amounted to jurisdictional overreach, rendering rejection order unsustainable and liable to be quashed. GST: Where registration was cancelled and revocation was rejected, but appellate authority introduced new grounds beyond original show cause notice, and opportunity to submit documents was denied at cancellation stage, such orders were quashed as non-application of mind and prejudicial amalgamation of issues warranted setting aside of cancellation and appeal with liberty to initiate fresh proceedings with due process
Madras High Court
Where assessment order and DRC-7 confirmed tax demand exceeding SCN and failed to account for IGST already belatedly paid via GSTR-3B with DRC-7 ignoring such appropriation, demand confirmation was beyond SCN scope and, subject to partial remittance by petitioner, assessment order was set aside for reconsideration post issue of fresh SCN. GST: Where petitioner sought cancellation of GST registration due to business discontinuation and authorities rejected application solely for outstanding tax demand, discontinuation constitutes a valid statutory ground for cancellation and outstanding dues can be recovered post-cancellation, so rejection solely on demand grounds was untenable and authorities must reconsider cancellation as per law
Gauhati High Court
Where GST registration of transport service provider was cancelled for continuous non-filing of returns and period for seeking revocation had expired, cancellation order was to be set aside and registration was to be restored subject to filing all pending returns within 30 days and petitioner remained liable for tax, interest, penalty and late fees
Gauhati High Court
Where registration of petitioner engaged in works contract services was cancelled due to non-filing of returns for six months during 2023-25 amid acute financial hardship, cancellation was set aside restoring registration, subject to filing all pending returns within 30 days, with liability for applicable tax, penalty, interest and late fees maintained from date of order
Gauhati High Court
Where petitioner's registration was cancelled due to non-filing of returns and appeal for restoration was dismissed as time barred, writ relief was allowed by setting aside cancellation on condition that all pending returns be filed within 30 days with requisite payments, and limitation for demand under Sections 73(10)/74(10) to run from date of present order except for period governed by Section 44
Calcutta High Court
Where registration was cancelled due to six-month default in filing returns with no allegation of tax evasion and petitioner undertook to file pending returns and pay dues, such suspension or cancellation was found counterproductive to revenue, so cancellation order was set aside subject to compliance, enabling restoration of registration on fulfilment of all filing and payment requirements
Gauhati High Court
Where petitioner’s GST registration was cancelled for non-filing of returns and failure to respond to notice, restoration of registration was to be allowed as subject to petitioners filing all pending returns within 30 days and remained liable for arrears comprising tax, interest, penalty and late fee
Gauhati High Court
Where assessee company's GST registration was cancelled without service of show cause notice and inability to file returns was due to portal unfamiliarity, cancellation was set aside and assessee was allowed to file pending returns within 30 days, computation of statutory period to start from judgment date, but assessee remained liable for tax, penalty, interest and late fee
Punjab & Haryana High Court
Where registered person's GST registration was cancelled retrospectively without SCN proposing retrospective effect, such retrospective cancellation was unsustainable in law and the impugned cancellation order was to be quashed, with liberty to authorities to initiate proceedings afresh in accordance with law
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
Madras High Court
Where GST registration was cancelled and petitioner sought restoration, following precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy (Madras), cancellation was set aside and registration was directed to be restored subject to specified compliance conditions, as controversy was fully covered by that earlier decision and required no further examination on merits
Patna High Court
Where petitioner failed to file returns for six months and SCN granting 30 days to reply simultaneously fixed personal hearing before expiry of said period, subsequent cancellation of registration was held violative of principles of natural justice as hearing was fixed merely as empty formality, and petitioner was permitted to seek revocation of cancellation
Gujarat High Court
Where petitioner challenged show cause notice and subsequent orders regarding GST registration cancellation on ground that Stat Tax Officer had cited cases using AI, which were either not in existence, or were irrelevant, upon tendering of unconditional apology by STO, impugned orders and all consequential orders were to be set aside and fresh notice was to be issued to petitioner; Authorities were directed to scrupulously follow Instruction dated 18-08-2026 for use of AI
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)
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
Delhi High Court
Where notice for cancellation of registration was only uploaded on portal without proof of receipt or acknowledgement, such mere portal upload did not constitute valid service of notice, and petitioner was entitled to apply for restoration of registration with such application to be considered on merits without being affected by limitation
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
Punjab & Haryana High Court
Where petitioner’s GST registration was cancelled with retrospective effect based on SCN that did not propose retrospective cancellation, such cancellation exceeded scope of SCN and was unsustainable, thus SCN and cancellation order were quashed, with liberty to authorities to issue fresh SCN and proceed in accordance with law, without further adjudication on merits
Allahabad High Court
Where GST-registered person's registration was cancelled by a non-speaking order with no reasons or recorded satisfaction, such cancellation violated Article 14 and principles of natural justice and was unsustainable, therefore cancellation and consequential appellate order were quashed and matter was revived for fresh adjudication after giving opportunity of hearing to petitioner