Judgement

Gujarat HC rules that nil GST turnover alone cannot establish business closure and quashes the rejection of GST registration revocation.

Nil Turnover in GST Returns Not Enough to Prove Business Closure, High Court Quashes Registration Cancellation Order

Court declined to interfere with rejection of GST registration revocation but allowed the taxpayer to pursue statutory remedies.

High Court Grants Liberty to Challenge GST Tax Demand Before Seeking Registration Revocation

The HC quashed revocation rejection after finding the show cause notice and rejection order were issued on the same day.

HC Sets Aside GST Registration Revocation Rejection Over Procedural Lapse.

The Uttarakhand High Court allowed a taxpayer to seek revocation of a cancelled GST registration after filing pending GST returns and clearing outstanding dues.

Uttarakhand HC Allows Taxpayer to Seek GST Registration Revocation

Registration revival allowed despite expiry of statutory revocation limitation period.

HC Orders Restoration of Cancelled GST Registration on Payment of Outstanding Dues

The HC directs the tax authorities to revoke the taxpayer's GST registration if he/she makes payment of all outstanding GST dues and files pending returns within the prescribed timeline.

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Nil Turnover in GST Returns Not Enough to Prove Business Closure, High Court Quashes Registration Cancellation Order

High Court Grants Liberty to Challenge GST Tax Demand Before Seeking Registration Revocation

HC Sets Aside GST Registration Revocation Rejection Over Procedural Lapse.

Uttarakhand HC Allows Taxpayer to Seek GST Registration Revocation

HC Orders Restoration of Cancelled GST Registration on Payment of Outstanding Dues

High Court Allows GST Revocation on Payment of All Outstanding Dues and Filing of Returns