CIRCULARS
| Circular No. | Subject |
| Circular No.1/1/2017-GST dt.26.06.2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder |
CASE LAW
|
Authority |
One liner |
|
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 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. |
|
2022(09)LCX0134
Delhi High Court Balaji Enterprises |
Registration can't be cancelled since
inspection was contrary to rule 25. |
|
Delhi High Court Micro Focus Software Solutions India Private Limited |
|
|
Kerala High Court FR Trade links |
Registration cannot be cancelled for reasons
beyond statutary provisions of section 29(2). |