Revocation against Cancellation of Registration only condition is to file all returns



 ๐Ÿ‡ฎ๐Ÿ‡ณ GST MITRA Litigation Updates

๐Ÿ“š Revocation against Cancellation of Registration only condition is to file all returns

 ⚖️ RAMAKRISHNAN MAHALINGAM VERSUS STATE TAX OFFICER..: Madras HC

1️⃣ SCN issued for Cancellation of registration-Two Application Filed for Revocation against cancellation - First Rejected due to non-compliance of notice - Second Rejected referring to outstanding interest on belated payment of tax dues and for allegedly wrongful claim of ITC.

2️⃣ Appeal filed to First Appellate Authority - Deficiency Memo Issued against - Challenged in Writ Petition Filed.

3️⃣ Contention of Respondent is Registration will not be revived since the petitioner has incorrectly availed of ITC would be putting the cart before the horse. In fact, the Petitioner has filed all are returns and annual returns.

4️⃣ Thus the only conditions that are to be satisfied by the petitioner for grant of revocation of registration is to furnish all returns due. Hence, WP is allowed.


CA. Praveen Sharma, Delhi

Download our App to get knowledge updates: https://play.google.com/store/apps/details?id=com.app.gstmitraa

Join Our Telegram Channel for more updates: https://t.me/praveengst

Comments

Post a Comment

Popular posts from this blog

Centre appeals against ruling on levy of GST on maintenance charges to resident welfare associations

Image
  The Centre has preferred a writ appeal before the Madras High Court against a single judge's order that flat or villa owners paying more than ₹7,500 a month towards maintenance charges to their residents’ welfare associations must pay Goods and Services Tax (GST) at the rate of 18% only for the amount exceeding ₹7,500 and not for the entire monthly contribution. Justices T.S. Sivagnanam and Sathi Kumar Sukumara Kurup on Wednesday allowed an application filed by the Centre to dispense with production of a certified copy of the judgment passed by Justice Anita Sumanth recently and directed the Registry to list the appeal for admission in the usual course. Justice Sumanth had in July this year quashed an order passed by the Authority for Advance Ruling (AAR) on June 21, 2019 as well as a consequent circular issued by the Department of Revenue under the Union Finance Ministry on July 22, 2019 since both of them had insisted upon collecting GST for entire monthly contribution. The jud
Read more

Seven key things to know before filing income tax return (ITR) for FY21

Image
  The last date to file income tax return for the financial year 2020-21 has been extended to September 30, 2021. Although there is more than two months left for the deadline to end, it is always recommended to complete the task as soon as possible and not to wait for the last minute. Worth mentioning here is that the income tax department last month launched a new e-filing portal (www.incometax.gov.in) to speed up the processing of tax returns. The I-T department will soon launch a mobile application, having all the features of the new portal. This year taxpayers have to take care of the following changes in the ITR filing process. 1) A new utility named JSON has been launched for filing tax return forms for FY21. At present, only three forms, ITR 1, 2 and 4 have been released. These new forms will import pre-fill data such as personal details, salary income, dividend income, interest income, capital gains and all the information available in Form 26AS. 2) Taxpayers will have the opti
Read more

Income Tax Return or ITR for FY20 Can Be Filed Till May 31

Image
  n the wake of severe Covid-19 pandemic, the Central Board of Direct Taxes (CBDT) has decided to extend timelines of various tax compliance dates on Saturday. “In view of the adverse circumstances arising due to the severe Covid-19 pandemic and also in view of the several requests received from taxpayers, tax consultants & other stakeholders from across the country, requesting that various compliance dates may be relaxed, the Government has extended certain timelines today," the ministry of finance said in a statement. The move is aimed at mitigating “the difficulties being faced by various stakeholders," it further added. The “relaxations are the latest among the recent initiatives taken by the government to ease compliances to be made by the taxpayers with the aim to grant respite during these difficult times," it mentioned in a notification. “It’s a welcome move to extend the timeline of various tax compliances as the country is struggling with severe second wave
Read more