Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The Delhi High Court dismissed an appeal due to time limitation...
Retrospective cancellation of GST registration for business closure lacks details; violation of natural justice. Registration cancelled from application date.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
The Delhi High Court dismissed an appeal due to time limitation regarding the retrospective cancellation of GST registration of the petitioner based on discontinuance of business. The court found the impugned order lacking in details and violating principles of natural justice. Section 29(2) of the Act allows cancellation of registration from a retrospective date based on objective criteria. The court modified the order to cancel registration from the date the petitioner applied for cancellation. The petitioner must comply with Section 29 of the Central Goods and Services Tax Act, 2017. The petition was disposed of accordingly.
The Delhi High Court dismissed an appeal due to time limitation regarding the retrospective cancellation of GST registration of the petitioner based on discontinuance of business. The court found the impugned order lacking in details and violating principles of natural justice. Section 29(2) of the Act allows cancellation of registration from a retrospective date based on objective criteria. The court modified the order to cancel registration from the date the petitioner applied for cancellation. The petitioner must comply with Section 29 of the Central Goods and Services Tax Act, 2017. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
