The Respondents will take the appropriate actions in this regard within 2 weeks of receiving a copy of the order.<\/li>\n<\/ul>\nThe show cause notice issued by the GST officer for cancellation of registration is utterly devoid of key particulars, including the date and time of the personal hearing: High Court<\/strong><\/span><\/p>\n![\"Show_cause_notice\"](\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/04\/Show_cause_notice.jpg\")
<\/p>\n
\n- As a result, the authority’s notice and cancellation order on that basis is set aside.<\/li>\n<\/ul>\n
The cancellation of a GST registration should not be based solely on the fact that a taxpayer has failed to respond to a show cause notice.<\/strong><\/span><\/p>\n![\"GST](\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/04\/download.jpeg\")
<\/p>\n
\n- Petitioner’s GST registration to be reinstated on the condition that he pays all outstanding tax and interest in cash and that any additional ITC be used only after department scrutiny: The High Court<\/li>\n<\/ul>\n
Post facto, Changes in GST Registration (after detention of goods by officer in transit) is allowed & relief is granted to taxpayer: The High Court<\/strong><\/span><\/p>\n\n- In this case, a GST inspector detained items in transit that were being delivered by the supplier to a location not shown on the buyer’s GST Certificate. After the occurrence, the buyer made a change to his RC by including the specified address. The High Court has quashed the demand and penalty orders.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"
GST officer is not right in taking a stand that they do not have powers to rectify effective date of cancellation of taxpayer’s GST registration: High Court The GST officer is erroneous in asserting that they do not have the powers\/authority to change the effective date of the cancellation of a taxpayer’s registration: High Court …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[144],"tags":[861],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4374"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=4374"}],"version-history":[{"count":5,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4374\/revisions"}],"predecessor-version":[{"id":4378,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/4374\/revisions\/4378"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=4374"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=4374"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=4374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![\"GST-Cancellation](\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2022\/04\/GST-Cancellation1.jpg\")
<\/p>\n