Index of Relevent Files CGST Section 29

CIRCULARS

Circular No.	Subject
Circular No. 99/18/2019-GST dt. 23.04.2019	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

COMMUNITY INSIGHTS

Topic

Publish Date

Cancellation of Registration in GST

GST registration can be cancelled by the proper officer either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person. Cancellation of registration means that the taxpayer will not be a GST registered person. Thus if the registration of the person is cancelled, neither he can issue a tax invoice nor he can claim any input tax credit in respect of the goods or services received. In this article................... Read More

21.12.2024

CASE LAW

Authority	One liner
2024(04)LCX0429 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.
2024(03)LCX0268 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.
2024(01)LCX0497 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.
2024(01)LCX0034 Delhi High Court Sharda Metal Works
2023(12)LCX0104 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.
2023(11)LCX0075 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.
2023(10)LCX0395 Delhi High Court Vijay Sales Enterprises	SCN or order cancelling GST registration should be properly reasoned.
2023(08)LCX0303 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.
2023(07)LCX0267 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
2023(07)LCX0115 Bombay High Court C. P. Pandey & Co.	GST Registration Cannot Be Cancelled on Grounds not Mentioned in SCN
2022(11)LCX0117 Delhi High Court Bimal Kothari	Registration can not be cancelled if inspection contrary to rule 25.
2022(11)LCX0105 Delhi High Court KPM Enterprises	Registration can't be cancelled since inspection was contrary to rule 25.
2022(09)LCX0134 Delhi High Court Balaji Enterprises	Registration can't be cancelled since inspection was contrary to rule 25.
2021(08)LCX0163 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