Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
61 rulings found
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
Gauhati High Court
Where petitioner challenged a Demand-cum-Show Cause Notice under section 74 on grounds that prior dropping of GST registration cancellation barred subsequent adjudication for tax or ITC involving fraud, since cancellation proceedings and section 74 adjudication operate in distinct spheres, such challenge was misconceived and writ was not maintainable, leaving petitioner with opportunity to file a reply before adjudication
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
Madras High Court
Where petitioner challenged cancellation of GST registration and both sides agreed issue was covered by Tvl. Suguna Cutpiece Center v. Appellate Deputy (Madras), cancellation was set aside and registration directed to be restored subject to petitioner filing all pending pre-cancellation returns and making related payments in cash, with ITC adjustment not permitted unless approved by department and restoration effective upon compliance
Calcutta High Court
Where registration was cancelled solely for non-filing of returns for six consecutive months and delay in seeking writ was explained, cancellation was to be set aside on condition that petitioner files all pending returns and pays due tax, interest, fine, penalty and late fees within six weeks
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
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 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
Patna High Court
Where assessee's registration was cancelled based solely on uploading of show cause notice on GST portal without service by e-mail or registered post or personal hearing, portal upload was insufficient for valid service, and settled law required personal service by prescribed modes, making cancellation order invalid and requiring re-issuance of SCN with opportunity for hearing and reasoned decision
Punjab & Haryana High Court
Where petitioner's GST registration was cancelled retrospectively however same was not proposed in show- cause notice, such retrospective cancellation violated natural justice and following settled law, such cancellation was to be quashed with liberty to respondents to proceed afresh as per law
Punjab & Haryana High Court
Where registered person's GST registration was cancelled with retrospective effect from 1 May 2023 though SCN did not propose such retrospective cancellation, such order was not sustainable and had to be quashed in view of relevant precedents, with liberty to authorities to issue fresh SCN and proceed as per law
Madras High Court
Where petitioner’s registration was cancelled and revived later, claim for ITC on pending returns was denied as entitlement under section 16(6) is conditional upon ITC not being barred by section 16(4) on date of cancellation, and since petitioner was time-barred under section 16(4) at cancellation, subsequent claim was not permissible
Telangana High Court
Where registration was cancelled for non-furnishing of returns though SCN alleged fraud, such cancellation was invalid as order rested on a ground not mentioned in SCN, breaching requirement to specify precise grounds with material, therefore SCN and cancellation order were quashed and GST registration was restored, with liberty to issue fresh SCN on proper grounds with supporting documents
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
Rajasthan High Court
Where petitioner's GST registration was cancelled and statutory appeal was filed with delay of 167 days due to bona fide, uncontrollable reasons including business closure and fraud-tag impacting livelihood, and Appellate Authority otherwise lacked jurisdiction to condone such delay, non-adjudication would cause grave prejudice so delay was condoned and appeal was directed to be entertained on merits
Madhya Pradesh High Court
Where GST-registered textile manufacturer received multiple Form GSTR-3A notices for non-filing of GSTR-3B and all notices were uploaded on common portal with no response filed, uploading constituted valid statutory service and plea for physical service was untenable, so cancellation of registration for non-filing could not be challenged on grounds of lack of natural justice. GST: Where GST-registered textile manufacturer, after registration cancellation and receipt of statutory notices, failed to pursue available remedies for revocation or file statutory appeal within limitation or satisfy pre-deposit requirements, invocation of writ jurisdiction was impermissible as statutory remedies were not exhausted and limitation bar or pre-deposit requirement could not justify bypassing these remedies, leading to dismissal of petition
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
Madras High Court
Where assessee's registration was cancelled and best judgment assessment determined tax liability for June 2022 due to non-filing of return, but assessee later filed GSTR-3B for that period disclosing tax paid in excess of assessed liability; fresh consideration of assessment was warranted
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
Calcutta High Court
Where appeal against cancellation of GST registration was dismissed and tribunal was not constituted at time of filing of writ petition, writ was entertained with interim protection on deposit of 20 percent, and on tribunal becoming functional, petitioner was to be granted liberty to approach tribunal within four weeks, with direction to respondents to take no coercive action against petitioner during that period