Appeal allowed; impugned order quashed as regulator failed to prove nexus or manipulative scheme; sale genuine - s.12A(a)-(c), Regs 3(a)-(d),4(1),4(2)...
Appellant's ring-back tone service held OIDAR, taxable domestically for 01.07.2012-31.07.2016; liability confirmed, penalties vacated, remanded for re...
HC, exercising writ jurisdiction, ordered restoration of petitioner's cancelled GST registration within one week. The registration had been cancelled for failure to file returns under Section 39 of the CGST Act pursuant to a show cause notice to which the petitioner did not respond. HC noted the peculiar facts, including petitioner's medical condition and dispute with the chartered accountant, and accepted that petitioner is a bona fide trader whose business operations were paralysed by the cancellation. HC held that, notwithstanding procedural lapses, the circumstances justified intervention, and therefore allowed the petition and directed revival of GST registration.
HC, exercising writ jurisdiction, ordered restoration of petitioner's cancelled GST registration within one week. The registration had been cancelled for failure to file returns under Section 39 of the CGST Act pursuant to a show cause notice to which the petitioner did not respond. HC noted the peculiar facts, including petitioner's medical condition and dispute with the chartered accountant, and accepted that petitioner is a bona fide trader whose business operations were paralysed by the cancellation. HC held that, notwithstanding procedural lapses, the circumstances justified intervention, and therefore allowed the petition and directed revival of GST registration.
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