GST dept. have to circulate functionality of “Restoration of Cancelled Registration” to GST officers & tax bar associations: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 3 December, 2022
Latest from Taxmann
Case Details: Pipe Fitting Supplier v. Goods and Services Tax - [2022] 145 taxmann.com 221 (Allahabad)
Judiciary and Counsel Details
-
- Surya Prakash Kesarwani & Jayant Banerji, JJ.
- Rahul Agarwal for the Petitioner.
-
A.S.G.I., Gaurav Mahajan & Gopal Verma for the Respondent.
Facts of the Case
The GST registration of petitioner was cancelled. It was found that there was no option to initiate the revocation of cancelled registration by department after revocation order.The petitioner filed writ petition for directing GST department to revoke cancellation of registration pursuant to revocation order and not to levy late fee/penalty for late filing of returns.
High Court Held
The High Court noted that earlier a temporary mechanism to restore cancelled registration was created in back end and advisory vide e-mail was issued. Now, a new functionality has been developed and deployed in name of “Restoration of Cancelled Registration” as a permanent mechanism, to facilitate restoration based on appeal order obtained against cancellation. The Court directed department to circulate functionality developed to GST officers, association of traders and industries and tax bar association for revocation of cancellation in respect of order passed by Appellate Authority or High Court.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
