"CANCELLATION OF GST REGISTRATION"

The GST Department frequently issues notices for the cancellation of GST registrations. Here are case laws to help you defend against such notices.

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Issue-1: Stock not Found at Taxpayer's Premises

1.1 Shree Ram Glass Bachauli Kuftabad Beekapur - Allahabad High Court Registration of assessee can’t be cancelled for reason that no stock was found at registered business place. ARR

Issue-2: Retrospective Cancellation for Non-Filing of Returns

2.1 Ramesh Chander - Delhi High Court

GST registration can’t be cancelled with retrospective effect just because returns weren’t filed for 6 months.

2.2 Aryan Timber Store - Delhi High Court

ARR: GST registration can’t be cancelled retrospectively just because assessee failed to file returns.

2.3 Mohana Blue Metal - Madras High Court

High Court ordered restoration of registration as non-filing was unintentional and due to a bona fide reason.

Issue-3: Non-Existence of Business at Disclosed Location

3.1 Star Metal Company - Allahabad High Court:

ARR Cancellation of registration order passed without mentioning any specific violation can’t be sustained.

3.2 F R Trade Links - Kerala High Court

ARR: When assessee had produced receipt of building tax from local authority to prove authenticity of its business place, its registration could not be cancelled merely on basis of report of Intelligence Officer.

Issue-4: GST Registration obtained on Misstatement and Suppression of Facts

4.1 Radhey Trading Company - Delhi High Court

ARR: No cancellation of GST registration without giving details of fraud, willful misstatement or suppression of facts.

4.2 SA Traders - Andhra Pradesh High Court

Cancellation is not sustainable where Order as well as Show Cause Notice do not divulge any mistake or fraud or misdeed committed by the petitioner except that registration has been obtained by fraud, wilful misstatement or suppression of facts.

Issue-5: Issuance of Invoice without actual supply

5.1 NP Trading Company - Delhi High Court

High Court set aside order cancelling registration without providing details of alleged fake invoices. ARR

Issue-6: Fraudulent ITC Claims

6.1 Kundan Impex - Delhi High Court

ARR: High Court quashed SCN as it didn’t contain requisite details to allege that ITC was fraudulently availed.

I Hope you will find this useful.

Thanks and Regards

Abhishek Raja Ram

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