HC Remands GST Registration Cancellation Matter Back to Department for Petitioner’s Grievance
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 11 April, 2023
Latest from Taxmann
Case Details: Balatripurasundari Anjali Saridevs v. Additional Commissioner (Appeals-I) Central Tax - [2023] 149 taxmann.com 129 (Telangana)
Judiciary and Counsel Details
-
- Ujjal Bhuyan, CJ. & N. Tukaramji, J.
Facts of the Case
The petitioner was engaged in the business of providing professional actress services. The department issued show cause notice to the petitioner to show cause as to why her GST registration should not be cancelled on the ground that petitioner had not filed GST returns for a continuous period of six months.
Interestingly, the petitioner was directed to appear on 27.11.2018 which date had long expired much before issuance of show cause notice on 15-4-2019. She had submitted reply but the registration was cancelled. The appeal was filed against the cancellation order but the same was rejected. Therefore, she filed writ petition against cancellation of registration.
High Court Held
The Honorable High Court noted that the petition was filed instead of appeal before GST Tribunal since no GST Tribunal has been constituted till date. Moreover, the department had suo motu cancelled the GST registration of the petitioner on the ground of non-filing of returns.
The Court also noted that this Court had already in case of Nithya Constructions v. Union of India held that the petitioner would not be left without any remedy. Thus, the Court held that the cancellation of registration would adversely affect the business of petitioner and it would be just and proper if the entire matter is remanded back to Authority to reconsider the case of the petitioner and pass appropriate order in accordance with law.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
