Daily Archives: January 22, 2025

Revocation of GST registration cancellation was allowed due to the assessee’s willingness to pay outstanding dues. Summary in Key Points: Issue: Whether the delay in filing an application for revocation of GST registration cancellation can be condoned. Facts: The assessee’s GST registration was cancelled. They later filed an application for revocation of cancellation, but it… Read More »

Retrospective cancellation of GST registration requires specific reasons and cannot be mechanical. Summary in Key Points: Issue: Whether the revenue department can cancel GST registration retrospectively without providing reasons and specific notice about the possibility of such cancellation in the show cause notice. Facts: The revenue department cancelled the assessee’s GST registration retrospectively from July… Read More »

Retrospective cancellation of GST registration without a hearing was set aside and remanded for readjudication. Summary in Key Points: Issue: Whether the cancellation of the assessee’s GST registration with retrospective effect was valid when the assessee was not given an opportunity to be heard. Facts: The assessee’s registration was initially cancelled for failure to update… Read More »

Order reversing 1% of ITC  under Rule 86B  without a personal hearing was set aside and remanded for reconsideration. This case involves the reversal of Input Tax Credit (ITC) under GST Rule 86B and the assessee’s right to natural justice. Here’s a breakdown: Summary in Key Points: Issue: Whether the revenue department was justified in… Read More »

HIGH COURT OF ORISSA Gobinda Chandra Behera v. Commissioner of CT and GST* Arindam Sinha and WP(C) No.171 of 2025 I.A. No.234 of 2025 JANUARY  7, 2025 Appellate Tribunal – Appeals to – Non-constitution of Tribunal – Interim relief – Assessee was aggrieved by order passed by first appellate authority – Assessee wanted to file appeal therefrom before Tribunal, however… Read More »