Gauhati High Court
For assessee
High Courts
Rulings of the High Court of Gauhati, newest first.
9 rulings found
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
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 order imposing tax, interest and penalty for FY 2018-19 under Assam GST Act was passed on 30.04.2024 without any State notification extending limitation under Section 168A for said year, statutory period for passing order had expired on 31.12.2023, thus order was time-barred and unsustainable in law and was set aside. GST: Where tax, interest and penalty were imposed under an order that failed to follow Section 75(6) format and was passed without providing assessee opportunity of hearing as prescribed by Section 75(4), breach of statutory procedure vitiated adjudication and such impugned order could not be sustained in law and was set aside
Gauhati High Court
Where proper officer issued only summary of SCN without serving substantive show cause notice before passing order in original under section 73(9), such determination was unsustainable and order was to be quashed requiring proper officer to issue show cause notice detailing cause of action for initiation of proceedings as mandated under section 73(1)
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 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