| PADHGELWAR SACHIN KUMAR VERSUS THE UNION OF INDIA vide WRIT PETITION No. 16635 OF 2024 dated 08.07.2024: Telangana High Court |
SCNs must contain detailed and specific information justifying the Department's actions, especially when revisiting previous decisions
Facts of the c... |
| UMESH VERSUS UNION OF INDIA & ANR. Vide W. P. (C) 831/2024 dated 11.09.2024: Delhi High Court |
Field officer placing reliance on inquiries from unnamed nearby shop owners could not justify the non-existent of place of business
The Delhi High Co... |
| M/S. S.M. TRADING CO. VERSUS ASSISTANT COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX, MANDOLI DIVISION, EAST DELHI vide W. P. (C) 11785/2024 dated 03.09.2024: Delhi High Court |
Proper officer must have independent assessment, while passing registration cancellation order
Facts of the Case: The petitioner challenged an orde... |
| M/S. SANJAY SALES INDIA VERSUS PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GOVERNMENT OF NCT OF DELHI vide W. P. (C) 10234/2024 and CM APPL. 41985/2024 dated 26.07.2024: Delhi High Court |
Any scrutiny of the petitioner’s tax liability for a prior period could not be a valid ground for refusing the request for cancellation
Facts of th... |
| M/S. A.P. ENTERPRISES VERSUS SALES TAX OFFICER CLASS II /AVATO, WARD-83, ZONE-7, DELHI vide W. P. (C) 9418/2024 CM APPL. 38634/2024 CM APPL. 38635/2024 dated 31.07.2024: Delhi High Court |
Valid SCN must clearly state the reasons for the proposed action to enable the noticee to present a defense
Facts of the Case:- The petitioner filed ... |
| Kunhalavi N. vs. State Tax Officer vide W.P. (C) NO. 17333 OF 2024 dated 10.06.2024 (High Court – Kerala) |
Show cause notice issued in incorrect form; the entire proceedings held to be without jurisdiction and invalid
Facts of the case:- The petitioner, a ... |
| Chetan Garg v. Avato Ward 105 State Goods and Service Tax vide W.P. (C) NO. 4509 OF 2024 CM APPL. NO. 18423 OF 2024: Delhi High Court |
Mere pendency of DRC-01 proceedings could not be a ground to decline request of assessee for cancellation of GST registration, as both proceedings are... |
| GOOD LIFE ZIP INDIA VERSUS COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR. vide W.P.(C) 3931/2024 & & CM APPL. 16203/2024: Delhi High Court |
Mere non-filing of GST returns for some period of time, not be a ground to cancel registration retrospectively
Facts of the Case:- In this case, The ... |
| E. Dharamraj Vs. The Assistant Commissioner of State Tax, Ambattur Circle in W.P. No. – 28339 of 2023: Madras High Court |
Registration To Be Restored If Genuine Reason Is Shown
Facts of the Case: The Petitioner filed the writ petition before the Hon’ble High Court chal... |
| M/s. Shri Balaji Agro Industries V/S State Of Punjab And Another vide CWP-6160-2024 (O&M): Punjab and Haryana High Court |
Where no adjudication of SCN done within 30 days of reply, Suspension of registration deems to be revoked
Facts of the case:- In this case, the respo... |
| M/S. ENGINEERING TOOLS CORPORATION vide Order No. No.- Writ Petition No. 3505 of 2024 And W.M.P.Nos. 3758 & 3759 of 2024: Madras High Court |
No reversal of ITC claimed, where supplier's registration cancelled with retrospective effect
Facts of the Case: In this case, the petitioner challen... |
| M/S EASTERN MACHINE BRICKS AND TILES INDUSTRIES VERSUS STATE OF U.P. AND OTHERS vide No.- Writ Tax No. – 1507 of 2023 dated 08.01.2024 (High Court – Allahabad) |
Mere uploading of Notice u/s 74 on web portal subsequent to the date of cancellation of registration, is bad in law
Facts of the Case:- In this case,... |
| M/s Spinns International Through its Proprietor Vs. Pr. Commissioner of Goods and Service Tax, North Delhi (West) and Anr. in W.P. (C) – 1989/2023 (High Court – Delhi) |
No Provision In The Act Requiring Taxpayer To Seek A NOC For Moving An Application For Revocation Of Cancellation Of Registration
Facts of the Case: ... |
| M/s Gargo Traders Vs. The Joint Commissioner, Commercial Taxes (State Tax) & Ors. in WPA – 1009 of 2022 (High Court – Calcutta) |
Claim Of ITC Not To Be Denied If The Registration Of The Supplier Was Cancelled Subsequent To The Transaction
Facts of the Case: -
That the ... |
| M/s Shyam Sunder Sita Ram Traders Vs. State Of U.P. and 2 Others in Writ Tax No. – 991 of 2021 (High Court – Allahabad) |
Registration Can Only Be Cancelled In Terms Of Conditions Prescribed Under Section 29(2) of the GST Act
Facts of the Case: -
That the petition... |
| M/s R.K. JEWELERS v. THE UNION OF INDIA & ORS. vide D.B. Civil Writ Petition No. 4236/2023 dated 26.04.2023 – Rajasthan High Court |
Assessee can claim ITC on revocation of cancelled registration
Recently, the Hon’ble Rajasthan High Court in the case of M/s R.K. Jewelers Versus T... |
| M/s Agarwal Construction Company Thru. Sole Proprietor Naresh Kumar Agarwal Vs. Commissioner State Tax and 2 Others in Writ Tax No. 43 of 2023 (High Court – Allahabad) |
Non-submission Of Reply To The Show Cause Notice Cannot Be A Ground For Cancellation Of Registration
Facts of the Case: -
That the petitioner ... |
| M/s KPM Enterprises Vs. The Commissioner, Delhi Goods and Service Tax & Ors. in W.P. (C) – 16388/2022 & CM No. 51463/2022 (High Court – Delhi) |
Cancellation Of Registration Not Valid When No Photographs Were Taken And No Intimation Under Rule 25 Was Given Prior To The Inspection
Facts of the ... |
| Rekha Saxena Vs. Commissioner of Central Goods and Services Tax Delhi West & Others in W.P.(C) 17568/2022 &CM APPL. 56105/2022 (High Court – Delhi) |
Order Cancelling The Registration Without Due Application Of Mind And Relying On The System Generated Orders Not Sustainable
Facts:- The petitioner f... |
| Dominic David Vs. The State Tax Officer, Commercial Tax Office, Works Contract, Alappuzha, The Joint Commissioner (Appeals) II Kerala, The Commissioner of State Taxes, Kerala in WP (C) No. 29807 of 2022 (High Court – Kerala) |
Registration Ordered To Be Restored When The Show Cause Notice Issued Was Found Vague And Issued In The Wrong GST Form
Facts of the Case: -
Th... |
| BBCL Infrastructure Vs. State of U.P. And 2 Others in Writ Tax No. 1013 of 2022 (High Court – Allahabad) |
Orders Should Not Be Passed In Mechanical Manner While Dealing With Commercial And Financial Matters – Cancellation Of Registration Should Be The La... |
| M/s Pankaj Cottage Vs. The Goods and Service Tax Officer, Central Tax and Central Excise & Others in WP (C) No. 28783 of 2022 (High Court – Kerala) |
Cancelling The Registration Of The Assessee By An Order Passed On The Basis Of Proceedings Initiated Through A Show Cause Notice Issued In The Wrong F... |
| M/s Avinash Kumar Dhiraj Vs. The State of Bihar Through the Commissioner, Department of State Taxes & Others in Civil Writ Jurisdiction Case No. 15545 of 2022 (High Court – Patna) |
Assessee Would Be Liable To Both Civil And Penal Consequences – Registration Cancelled By A Non-Speaking Order Restored
Facts: The petitioner fil... |
| Sunil Kumar Vij Vs. Union of India and Others in CWP No. 8478 of 2022 (High Court – Himachal Pradesh) |
Rejecting appeal for delay of one day by taking such a hyper technical and academic view not sustainable
Facts of the Case: -
The petitioner... |
| Umesh Kumar Vs. State of U.P. and 3 Others in Writ Tax No. 648 of 2021 (High Court – Allahabad) |
Registration Not To Be Cancelled Solely On The Ground Of Delay In Moving The Revocation Application
Facts of the Case: -
The Petitioner was ... |
| M/s S.A. Traders Vs. The Goods and Service Tax Officer, The Chief Commissioner of State Tax, State of Andhra Pradesh in W.P. No. 36673 of 2022 (High Court – Andhra Pradesh) |
SCN And Order Cancelling The Registration Without Mentioning Any Violation On The Part Of The Assessee Not Sustainable In The Eye Of Law
Facts of t... |
| M/s Nagson and Co. Vs. The Joint Commissioner of Central Tax (Appeals – II) Bengaluru, The Superintendent of Central Tax GST Bengaluru in Writ Petition No. 21341/2022 (T-RES) (High Court – Karnataka) |
GST Registration Ordered To Be Restored When Tax Could Not Be Paid On Time Due To Financial Constraint And COVID – 19 Pandemic.
Facts: The Petiti... |
| Prakash Purohit S/O Shri Ranju Singh Vs. The Commissioner, Central Goods and Service Tax, Jaipur, The Additional Commissioner (Appeals), Central Goods and Service Tax, Jodhpur, The Assistant Commissioner, Circle-A-Pali-Ward-I, Central Goods and Service Tax Office, Pali in D.B. Civil Writ Petition No. 16269/2022 (High Court – Rajasthan) |
Entire Business Of The Assessee Will Come To A Standstill - Appeal Directed To Be Considered Against Cancellation Of Registration
Facts of the Case... |
| Euro Partik Sales Corporation Vs. Union Of India and Ors. in Writ Petition No. 3380 of 2022 (High Court – Bombay) |
Assessee Cannot Be Deprived Of Accumulated Credit Due To Cancellation Of Registration On Closure Of Business
Facts of the Case: -
That the p... |
| Sri. Kolapudi Enoch Washington Proprietor of M/s INXL Digital Vs. The Additional Commissioner (GST And Central Tax) Bengaluru, The Superintendent of Central Tax Bengaluru in Writ Petition No. 21269/2022 (T-RES) (High Court – Karnataka) |
GST Registration Ordered To Be Restored When It Got Cancelled For Non-Compliance Due To Untimely Demise Of The Auditor
Facts: The Petitioner filed th... |
| Swarup Ghosh Vs. The Assistant Commissioner of State Tax, Bowbazar Charge & Ors. in M.A.T. No.791 of 2022 With I.A. No.CAN 1 of 2022 (High Court – Calcutta) |
Non-Speaking Order Rejecting Revocation Application Without Considering The Material Facts Not Valid
Facts of the Case: -
That in August, 20... |
| Bimal Kothari Vs. Assistant Commissioner (DSGST) & Ors. in W.P.(C) 9207/2019 & CM No.37947/2019 (High Court – Delhi) |
Cancellation Of Registration On The Basis Of Physical Verification Without Giving Notice Under Rule 25 Not Sustainable
Facts of the Case: -
Th... |
| M/s S.S.G. Apparels Represented By Mrs. Shriisumithaa, Partner Vs. The Deputy Assistant Commissioner GST (Central Taxes), The Superintendent, Tirupur – II in WP No. 17918 of 2020 and WMP. Nos. 22201 & 22202 of 2020 (High Court – Madras) |
Assessee Permitted To File Application Manually For Restoration Of Registration When Request Was Made Mistakenly For Cancellation
Facts: The Petition... |
| A.H. Marble Crafts Vs. The Commissioner of Goods and Service Tax & Others in D.B. Civil Writ Petition No. 16147/2019 (High Court – Rajasthan) |
Linking GSTIN on the demise of proprietor cannot be denied on the hyper technical ground
Facts of the Case: -
That the erstwhile proprietor of... |
| Om Prakash Mishra Vs. State of U.P. Thru Secy. Revenue, LKO and Others in Writ Tax No. 100 of 2022 (High Court – Allahabad) |
Every Administrative Authority Or A Quasi-Judicial Authority Should Indicate The Reasons – Non-Speaking Order Set Aside
The Petitioner filed the ... |
| Poonamchand Saran S/O Late Mangalram Saran, Mohan Singh S/O Late Shri Salam Singh Vs. Union of India in D.B. Civil Writ Petition No. 14521/2022 And D.B. Civil Writ Petition No. 14524/2022 (Assessee Cannot Be Deprived Of Its Livelihood By Cancelling The GST Registration (High Court – Rajasthan) |
Assessee cannot be deprived of its livelihood by cancelling the GST registration.
Facts of the Case: -
The Petitioners are dealers under GST ... |
| M/s Balaji Enterprises Vs. Principal Additional Director General, Directorate General of GST Intelligence & Ors. in W.P. (C) No. – 10315 of 2022 (High Court – Delhi) |
Cancelling registration by an order beyond the scope of SCN and without issuance of notice in terms of Rule 25 not sustainable.
Facts:- The Petit... |
| Pratibha-Mosinzhstroi Consortium Vs. Commissioner of CGST in W.P.(C) 7289/2022 and CM APPL. 22349/2022 (High Court – Delhi) |
Legally flawed proceedings cancelling the registration of the assessee not sustainable
Facts: The Petitioner filed the writ petition before the Hon... |
| Bisweswar Midhya, Proprietor of Midhya Construction Vs. Superintendent, CGST & CX Range, Haldia II Division, Haldia CGST & CX Commissionerate & Ors. in MAT 1376 of 2022 with I.A. No. CAN 1 of 2022 (High Court – Calcutta) |
Cancellation of the registration of the assessee without quantification of tax liability would be against the interest of revenue.
Facts: The Appella... |
| DRS Wood Products Lucknow Vs. State of U.P. in Writ – C No. 21692 of 2021 (High Court – Allahabad) |
Vague orders cancelling the registration are against the principles of adjudication by the quasi-judicial authorities.
Facts: -
That the petit... |
| M/s Ram Krishna Garg Supplier Vs. State of U.P. and 4 Others in Writ Tax No. – 1064 of 2021 (High Court – Allahabad) |
Registration may not be cancelled on mere whims and fancies of the proper officer.
Facts:- The Writ Petition was filed against order dated 23.09.2021... |
| Apparent Marketing Private Limited Vs. State of U.P. and others in Writ Tax No. 348 of 2021 (High Court – Allahabad) |
GST registration cancellation order passed without reasons and opportunity of hearing is not sustainable.
Facts: -
The assessee is trading in Pa... |
| TVL. Alamelu Contracts Vs. The Commissioner of Commercial Taxes & Another in W.P. (MD) No. 4264 of 2022 (High Court – Madras) |
No cancellation of GST registration, if return not filed due to no business activity.
Facts: -
The proceeding was initiated by the issuanc... |
| M/s. Euroflex Transmissions (India) Private Limited in TSAAR Order No.22/2022 (A.A.R – GST – Telangana) |
No separate registration required in state of Import, if goods are directly supplied to other states from port.
Facts: -
The Applicant wish... |
| Tvl. GK Digital Printing Vs. The Assistant Commisioner, Tiruppur & Another in W.P.Nos.27365 & 27368 of 2021 and W. M. P. Nos. 28875, 28876 & 28880 of 2021 (High Court – Madras) |
GST registration not to be cancelled, if returns not filed.
Facts: -
That both the Writ petitions were taken up hearing at the same time.
I... |
| Micro Focus Software Solutions India Private Limited Vs. Union of India & Anr. in W.P.(C) 8451/2021, CM Nos.26176/2021 & 28634/2021 (High Court – Delhi) |
Registration cancellation order without considering the SCN reply is not sustainable.
Facts: -
The petitioner was issued with a show cause not... |
| Vidyut Majdoor Kalyan Samiti in Writ Tax No. 638 of 2020 (High Court – Allahabad) |
Petitioner cannot be suffered due to no provision in GST registration software for restoration of registration under GST.
Facts: In the said matter t... |
| Shree Sawai Manoharlal Rathi in ADVANCE RULING NO. GUJ/GAAR/R/2020/10 (In Application No. Advance Ruling/SGST&CGST/2018/AR/50) (A.A.R. – GST – Gujarat) |
Interest income shall be considered for the purpose of calculating the aggregate threshold limit in terms of Section 22, for obtaining registration un... |
| Fada Trading Private Limited Vs. Commissioner Goods and Service Tax, State GST Department & Anr. in W.P.(C) No. 1212/2022 & CM No.3560/2022 (High Court – Delhi) |
GST registration restored when show cause notice itself is deficient
In this case the Hon’ble High Court, Delhi quashed the order cancelling the G... |
| F.R. Trade Links in WP(C) NO. 28917 OF 2020 (High Court – Kerala) |
No cancellation of GST registration in absence of proper enquiry by GST authorities
Facts- The petitioner, a registered person, by this petition, i... |
