High Courts
Rulings of the High Court of Uttarakhand, newest first.
3 rulings found
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
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
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