Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
The HC set aside the impugned cancellation of the petitioner's GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lacked proof of effective service. The court directed the petitioner to file a fresh application before the respondent for revival of registration, subject to compliance with statutory requirements and deposit of any applicable late fees, fines or penalties. Petition allowed; revival conditional upon payment and fulfillment of requisite formalities.
The HC set aside the impugned cancellation of the petitioner's GST registration dated 26.08.2024, holding that the sole deficiency-non-uploading of bank account details-was not of such gravity as to warrant cancellation, and that the show-cause notice was vague, failed to specify the alleged defaults or afford a cure period, and lacked proof of effective service. The court directed the petitioner to file a fresh application before the respondent for revival of registration, subject to compliance with statutory requirements and deposit of any applicable late fees, fines or penalties. Petition allowed; revival conditional upon payment and fulfillment of requisite formalities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
