GST refunds for cancelled air tickets remain available when passenger reimbursements defeat unjust enrichment and credit-note adjustment is unavailabl...
Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Seeking to revoke the cancellation of GST registration - The petitioner, a university, contended that despite fulfilling tax obligations and filing returns until a certain period, their registration was cancelled, allegedly infringing upon constitutional rights and principles of natural justice. The court noted a delay in submitting returns but recognized the petitioner's efforts to rectify the situation by promptly clearing outstanding dues. While the petitioner had not submitted a specific application for revocation as required by law, they undertook to do so within a stipulated timeframe. Considering precedents emphasizing caution in cancelling GST registrations, the court adopted a pragmatic approach, ultimately allowing the petition and directing the restoration of GST registration.
Seeking to revoke the cancellation of GST registration - The petitioner, a university, contended that despite fulfilling tax obligations and filing returns until a certain period, their registration was cancelled, allegedly infringing upon constitutional rights and principles of natural justice. The court noted a delay in submitting returns but recognized the petitioner's efforts to rectify the situation by promptly clearing outstanding dues. While the petitioner had not submitted a specific application for revocation as required by law, they undertook to do so within a stipulated timeframe. Considering precedents emphasizing caution in cancelling GST registrations, the court adopted a pragmatic approach, ultimately allowing the petition and directing the restoration of GST registration.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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