Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
34 rulings found
Madras High Court
Where GST registration was cancelled and petitioner sought revival citing precedent in Tvl. Suguna Cutpiece Center v. Appellate Deputy 515 (Madras), impugned cancellation order was to be set aside and writ petition was to be allowed on identical terms
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
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
Gauhati High Court
Where registration was cancelled for non-filing of returns for six months and petitioner cited financial hardship while expressing readiness to comply with proviso to Rule 22(4), restoration relief was warranted, with restoration subject to compliance, fresh limitation to run from this order, and petitioner remaining liable for all outstanding tax, interest, penalty and late fee
Gauhati High Court
Where GST registration of a proprietorship was cancelled due to non-filing of returns for six months, petitioner was permitted to seek restoration by filing pending returns and paying tax, interest, penalty, and late fee as per Rule 22(4), upon which authority must consider and restore registration expeditiously, with statutory limitation to run from date of this order
Gauhati High Court
Where registered proprietorship's GST registration was cancelled due to non-filing of returns and non-response to notice after suspension, restoration may be sought by furnishing all pending returns and paying outstanding tax, interest, penalty and late fee, and upon such compliance, authority shall consider restoration as per applicable rules and directions
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 GST registration was cancelled due to non-filing of returns for six months, assessee was permitted to seek restoration on compliance with Rule 22(4) by filing pending returns and clearing tax, interest, penalty and late fee dues, with limitation under section 73(10) running from date of order except for FY 2024-25 as per section 44
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
Bombay High Court
Where petitioner defaulted in GST return filing for over six months leading to registration cancellation and failed to pursue a timely appeal, since there was no allegation of fraud, default occurred due to financial constraints proximate to Covid-19 period, and readiness to clear dues was shown, restoration of registration was to be permitted upon payment of dues and compliance within stipulated time
Gauhati High Court
Where registration of petitioner was cancelled due to non-filing of returns for six months and petitioner missed revocation period because of portal restriction but agreed to furnish all pending returns and pay due tax, interest, penalty and late fee per Rule 22(4) proviso, relief of restoration was warranted in parity with Dhirghat
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