Case Laws

Any order cancelling the registration must clearly divulge the mistake or fraud or misdeed committed by the taxpayer

Delay in filing revocation application condoned subject to the taxpayer paying all the statutory dues including interest, late fees, and penalties

Registration to be restored on payment of tax, penalty and uploading of pending returns

Cancellation of Registration stands revoked on uploading pending returns as returns were not uploaded due to health issue

GST on works contract service of building residential quarters for employees of Kudankulam Nuclear Power Project

Electronic credit ledger cannot be blocked under rule 86A without providing an opportunity of personal hearing

Cancelled registration to be revived upon payment of taxes and penalty, and uploading of returns

Proceedings based on facts cannot be interfered with using a writ petition as appellate remedies are available

Show cause notice is to be necessarily issued in form REG-17 before cancellation of registration

Affiliation provided by the Kota University to its constituent colleges for imparting education is a supply