Karnataka High Court
For assessee
High Courts
Rulings of the High Court of Karnataka, newest first.
3 rulings found
Karnataka High Court
Where registered person’s registration was cancelled based on a vague SCN lacking specific material particulars and authority ignored petitioner’s filed reply, such cancellation was unsustainable as it violated Rule 22 requiring detailed grounds and effective opportunity to respond; thus SCN and cancellation were to be quashed with liberty for fresh proceedings as per law
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
Karnataka High Court
Where cancellation of registrations was based on SCNs issued under Rule 22(1) resting on defective or blank inspection reports, condition precedent for issuing SCN was not met, hence cancellation orders and consequential suspension were TO be quashed and proceedings were to be restored to SCN stage allowing petitioners to respond with relevant documents