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Tag: Retrospective Cancellation

GST registration cancellation restricted to SCN date as retrospective cancellation was held arbitrary and mechanically exercised
Case Laws

GST registration cancellation restricted to SCN date as retrospective cancellation was held arbitrary and mechanically exercised

Kirti Gupta -
0
GST registration restored as cancellation was held void for vague show cause notice and breach of natural justice
Case Laws

GST registration restored as cancellation was held void for vague show cause notice and breach of natural justice

Kirti Gupta -
0
GST registration retrospectively cancelled set aside as mechanical and violative of principles of natural justice, with cancellation restricted to date of taxpayer’s own application
Case Laws

GST registration retrospectively cancelled set aside as mechanical and violative of principles of natural justice, with cancellation restricted to date of taxpayer’s own application

Kirti Gupta -
0
GST cancellation quashed as the Show Cause Notice failed to disclose any material indicating fraud, the revocation rejection relied on undisclosed inspection reports, and retrospective cancellation was imposed without statutory reasoning.
Case Laws

GST cancellation quashed as the Show Cause Notice failed to disclose any material indicating fraud, the revocation rejection relied on undisclosed inspection reports, and retrospective cancellation was imposed without statutory reasoning.

Kirti Gupta -
0
GST cancellation modified as retrospective cancellation was held unsustainable where the SCN failed to disclose reasons and did not propose retrospective effect
Case Laws

GST cancellation modified as retrospective cancellation was held unsustainable where the SCN failed to disclose reasons and did not propose retrospective effect

Kirti Gupta -
0
Retrospective GST cancellation beyond the date of business closure held unjustified as the cancellation order lacked cogent reasons and suffered from internal contradictions, warranting modification of the effective date to the date of proprietor’s death.
Case Laws

Retrospective GST cancellation beyond the date of business closure held unjustified as the cancellation order lacked cogent reasons and suffered from internal contradictions, warranting modification of the effective date to the date of proprietor’s death.

Kirti Gupta -
0
Retrospective GST cancellation beyond the date of business closure held unjustified as the cancellation order lacked cogent reasons and suffered from internal contradictions, warranting modification of the effective date to the date of proprietor’s death.
Case Laws

Retrospective GST cancellation beyond the date of business closure held unjustified as the cancellation order lacked cogent reasons and suffered from internal contradictions, warranting modification of the effective date to the date of proprietor’s death.

Kirti Gupta -
0
Retrospective cancellation of GST registration quashed as the officer failed to record objective satisfaction and ignored the taxpayer’s earlier voluntary cancellation request
Case Laws

Retrospective cancellation of GST registration quashed as the officer failed to record objective satisfaction and ignored the taxpayer’s earlier voluntary cancellation request

Kirti Gupta -
0
Retrospective cancellation set aside as notices lacked reasons; registration ordered to stand cancelled prospectively from cessation of business
Case Laws

Retrospective cancellation set aside as notices lacked reasons; registration ordered to stand cancelled prospectively from cessation of business

Kirti Gupta -
0
GST registration restored as the cancellation order and show cause notice were quashed for being devoid of particulars, lacking reasons, and imposing retrospective cancellation without justification
Case Laws

GST registration restored as the cancellation order and show cause notice were quashed for being devoid of particulars, lacking reasons, and imposing retrospective cancellation without justification

Kirti Gupta -
0
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