HC Remits GSTIN Cancellation for Re-consideration due to GST Tribunal Absence
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 11 May, 2023
Latest from Taxmann
Case Details: Abiswathika Infra v. State of Andhra Pradesh - [2023] 150 taxmann.com 201 (Andhra Pradesh)
Judiciary and Counsel Details
-
- U. Durga Prasad Rao and V. Gopala Krishna Rao, JJ.
Facts of the Case
It filed writ petition since the GST Tribunal has not been constituted under Section 109 of the CGST Act and the petitioner had no other option except invoking the jurisdiction of the High Court under Article 226 of the Constitution of India.
High Court Held
The Honorable High Court noted that the petitioner preferred appeal but it was rejected. As the GST Tribunal had not been constituted, therefore, the petitioner could not be left without any remedy and so as to enable petitioner to pursue his further legal remedy, writ petition was allowed. Therefore, the Court held that matter was to be remitted back to preliminary authority to consider case of petitioner and directed to pass an appropriate order in accordance with law after verifying returns submitted by petitioner.
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
