CIRCULARS
| Circular No. | Subject |
|
Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31st March, 2019. |
|
| Circular No.69/43/2018-GST dt. 26.10.2018 | Circular on Standard Operating Procedure for Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16. |
| Circular No.3/3/2017-GST dt. 05.07.2017 |
Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017 |
ORDERS
| Order No. | Subject |
| Removal of Difficulty Order No. 01/2020-GST dt. 25.06.2020 | Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. |
| Removal of Difficulty Order No. 5/2019-GST dt. 23.04.2019 | Seeks to extend the time limit for filing an application for revocation of cancellation of registration for specified taxpayers. |
PRESS RELEASE
| Date |
Subject |
| 21.07.2018 [Para 2(7)] | Recommendations made during the 28th meeting of the GST Council |
| 18.01.2018 | Press Release in relation to policy changes |
CASE LAW
|
Authority |
One liner |
|
Delhi High Court Chetan Garg |
The proceedings under DRC-01 are independent of the proceedings for cancellation of GST Registration and can continue despite cancellation of GST registration. |
|
Delhi High Court Rajkumar Singhal/Balaji Agro Industries |
Intimation in Form REG 31 sent to assessee by physical mail cannot be a mode of Service under Rule 21A of GST Act. |
|
Punjab & Haryana High Court Gupta Enterprises |
Assessee has remedy to appeal against Order of Refund rejected solely on the ground that PPOB was cancelled and resultantly GST registration would come back into operation. |
|
Delhi High Court Sharda Metal Works |
|
|
Delhi High Court R.K Metal Industries |
GST registration be cancelled from September, 2018 for order provides no reason for cancelling the registration much less the reason for doing so with retrospective effect. |
|
Delhi High Court SAI ALUMINIUM EXIM |
The petitioner’s contentions that the SCN did not specify any reason for proposing to cancel the petitioner’s GST registration, and that the impugned order cancelling its registration is void as not informed by reason, is merited. |
|
Delhi High Court Vijay Sales Enterprises |
SCN or order cancelling GST registration should be properly
reasoned. |
|
Delhi High Court Shiv Ganga Udyog |
Assessee disabled from filing the requisite form to record the
change of place of business cannot be a ground for non-restoration
of its GST registration. |
|
Delhi High Court Kritika Agarwal |
The cancellation of the GST Registration of a taxpayer has wide
implications for the taxpayer and has the propensity of bringing the
taxpayer’s business to a standstill |
|
Bombay High Court C. P. Pandey & Co. |
GST Registration Cannot Be Cancelled on Grounds not Mentioned in SCN |
|
Delhi High Court Bimal Kothari |
Registration can not be cancelled if inspection contrary to rule 25. |
|
Delhi High Court KPM Enterprises |
Registration can't be cancelled since inspection was contrary to rule 25. |
|
Delhi High Court Balaji Enterprises |
Registration can't be cancelled since inspection was contrary to rule 25. |
|
Madras High Court SM Civil Labour Contractor |
|
|
2021(02)LCX0130 Calcutta High Court Skyscrappers Infracon Private Limited |
|
|
2021(02)LCX0128 Kerala High Court Kans Wedding Centre |
|
|
2021(08)LCX0020 Kerala High Court FR Trade Links |
Registration cannot be cancelled for reasons beyond statutary provisions of section 29(2) |
|
2020(07)LCX0002 Allahabad High Court Cubicon Building Service Private Limited |
HC directed to decide for revocation application in accordance with law. |
|
2019(02)LCX0017 Madras high Court Asean Aromatics Private Limited |
Registration cancelled for non filing of returns |
|
2018(04)LCX0020 Madras high Court R.V. Sundara Mudaliar & Co. |
Cancellation of registration set aside as consent letter on the basis of which registration was cancelled is not false |