The petitioner impugns an order whereby the GST registration of Shri Varyam dass khurana was cancelled, albeit with retrospective effect. This court consider it apposite to direct that the order cancelling the registration shall take effect from 18.05.2020, the date of the Show-Cause notice. This is because it is the petitioner’s case that no business was conducted thereafter. The petition is disposed of in the aforesaid terms.

The short controversy, in the present petition, is regarding the petitioner’s right for cancellation of its GST registration. This court consider it apposite to dispose of the writ petition by directing that the respondent shall take steps for cancellation of the petitioner’s GST registration in terms of its application

When show cause notice is issued without setting out any reasons, it is required to be quashed and set aside. Accordingly, the registration of the petitioner shall stand restored however subject to the authority of the Department to issue a fresh order in regard to the suspension of the petitioner’s registration as the law may permit.

Due to several personal problems and also due to the COVID19 Pandemic situation and lockdown throughout the entire country, the petitioner`s GST returns could not be submitted for a continuous period of 6 months. The respondent has issued a Show cause notice on the petitioner to show cause as to why the GST registration should not be cancelled for not filing the returns for a continuous period of 6 months. This petition is disposed of with a direction to the respondent authority to revoke the cancellation of registration upon due payment of all statutory dues payable by the petitioners

The petitioner has assailed the imposition of GST for grant of lease/royalty by the petitioner. Connect and list with Writ Tax No. 475 of 2021.

Various grounds have been raised while challenging the show cause notice, however, the fact remains that the Respondent has only issued a show cause notice and the petitioner has been asked to explain within 30 days as to why GST cannot be imposed and recovered from the petitioner. The petition is dismissed on the ground of efficacious alternative statutory remedy. However, the petitioner would be at liberty to avail the alternative remedy by law, if so advised.

The petitioner challenges an assessment order. The petitioner is a Cooperative Society registered under the BGST Act, who was issued with a notice under Section 74 quantifying the demand of tax and penalty for the Assessment Year 2019-20. The assessee petitioner is directed to produce the details of the tax deduction at source made by the Municipality under the Income Tax Act and provide the evidence, of the consideration made by the Municipality on which the tax deductions were effected under the Income Tax Act, being one for solid waste disposal work. The assessee shall appear before the Assessing Officer within a month from the date of receipt of the certified copy of this judgment and produce materials in substantiation. The Assessing Officer shall consider the same and pass orders in accordance with law after taking note of the declaration made herein regarding the non-exigibility of tax on solid waste management activities and sanitation work carried on at the instance of the State or the local authorities.

Since the petitioner had complied with the terms of the show cause notice by furnishing the returns, there was no lawful justification to impose the penalty. The impugned orders are contrary to law and passed on non application of mind.

The respondents are directed to consider the representation of the petitioner and de-freeze the petitioner`s bank account, upon the production of proof of deposit of Rs. 83,000/- or 10% of the total demand made by the respondent.

he petitioner was issued a show cause notice asking him to show cause as to why the registration certificate issued under the CGST Act in his favour should not be cancelled due to non-furnishing of returns in terms of Section 39 of the CGST Act, 2017 for a continuous period of six or more months. This writ petition is disposed of by providing that the petitioner shall approach the concerned authority within a period of two months from today seeking restoration of his GST registration.

This petition under Article 226 of the Constitution of India is filed assailing the order whereby the petitioner has been directed to pay tax along with interest and penalty. This court is of the considered opinion that interest of justice would require that the petitioner be granted an opportunity of being heard after which an appropriate order be passed by the State Tax Officer in accordance with law.

The respondents are directed to permit the petitioner to amend / rectify the Form GSTR-1 for the period July 2021, November 2021 and January 2022, either through Online or manual means.