Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
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
Gauhati High Court
GST registration cannot be cancelled for non-filing of returns on basis of a vague show cause notice lacking specific period of return default and absence of reasons;cancellation was to be quashed and matter remanded to show cause stage
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