Home Tags Rule 25 CGST Rules

Tag: Rule 25 CGST Rules

GST cancellation order quashed as the Department failed to conduct mandatory rule-based physical verification before concluding that the taxpayer was non-existent at its declared place of business
Case Laws

GST cancellation order quashed as the Department failed to conduct mandatory rule-based physical verification before concluding that the taxpayer was non-existent at its declared place of business

Kirti Gupta -
0
GST registration restored as cancellation violated mandatory Rule 25 procedure requiring presence of taxable person and uploading of REG-30 report
Case Laws

GST registration restored as cancellation violated mandatory Rule 25 procedure requiring presence of taxable person and uploading of REG-30 report

Kirti Gupta -
0
GST registration cancellation and suspension quashed as inspection was conducted contrary to Rule 25, without notice, presence of taxpayer, or mandatory photographic evidence
Case Laws

GST registration cancellation and suspension quashed as inspection was conducted contrary to Rule 25, without notice, presence of taxpayer, or mandatory photographic evidence

Kirti Gupta -
0
Revocation rejection order set aside as the Proper Officer failed to address the Rule 25 violation and did not pass a reasoned (speaking) order
Case Laws

Revocation rejection order set aside as the Proper Officer failed to address the Rule 25 violation and did not pass a reasoned (speaking) order

Kirti Gupta -
0
Cryptic appellate order on GST registration cancellation set aside; matter remanded for fresh decision with proper physical verification
Case Laws

Cryptic appellate order on GST registration cancellation set aside; matter remanded for fresh decision with proper physical verification

Kirti Gupta -
0
GST Compliance – Post-Registration Field Visit
How do I?

GST Compliance – Post-Registration Field Visit

Team Gstindiaguide -
0
GST Registration Cancellation Quashed Due to Improper Verification
Case Laws

GST Registration Cancellation Quashed Due to Improper Verification

Kirti Gupta -
0
GST Registration cannot be cancelled due to Non presence of taxpayer at the premises of business.
Case Laws

GST Registration cannot be cancelled due to Non presence of taxpayer at the premises of business.

Team Gstindiaguide -
0
Application of GST Registration could not be rejected merely on the basis of report of Intelligence Officer, Facts to be determined.
Case Laws

Application of GST Registration could not be rejected merely on the basis of report of Intelligence Officer, Facts to be determined.

Team Gstindiaguide -
0
Registration cannot be cancelled without issuing SCN and providing opportunity of hearing.
Case Laws

Registration cannot be cancelled without issuing SCN and providing opportunity of hearing.

Team Gstindiaguide -
0