HC Directed Authority to Renew GST Registration as Tax and Interest Were Paid After Cancellation of Registration
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 5 November, 2024
Latest from Taxmann
Case Details: Sai Carriers v. State of U.P. - [2024] 167 taxmann.com 489 (Allahabad)
Judiciary and Counsel Details
- Alok Mathur, J.
- Ravindra Gupta, for the Petitioner.
- C.S.C., for the Respondent.
Facts of the Case
In the instant case, the GST registration of the petitioner was cancelled by the Assistant Commissioner on the ground that the petitioner had not paid the due tax. The petitioner filed an appeal against the said order. However, the same was rejected by the Appellate Authority on the ground that the petitioner had not paid the interest, though he had submitted the returns and paid the tax due.
Subsequently, the petitioner filed an instant petition before the High Court and submitted that after the impugned order was passed, the petitioner had paid the tax amount and interest.
High Court Held
The High Court observed that the petitioner had already paid the tax amount and interest and he is also ready to pay any other amount, if it is communicated to him within seven days from the date of communication of this order. Therefore, the High Court, after considering the submission made by the petitioner, directed the GST Authority to take steps for renewing the GST License of the petitioner within a period of 10 days from the date of communication of the order and disposed of the petition.
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
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
