• Thu. Mar 19th, 2026
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    Tag: GST registration cancellation

    GST Registration Can’t Be Cancelled on Investigator’s Dictation: Gauhati High Court
    GST Registration Can’t Be Cancelled on Investigator’s Dictation: Gauhati High Court
    High CourtLatest news

    GST Registration Can’t Be Cancelled on Investigator’s Dictation: Gauhati High Court

    The Gauhati High Court held that GST registration cancellation under Section 29 read with Rule 21(e) must be independent and reasoned. Justice Arun Dev Choudhury ruled it cannot serve as coercion during investigation or rely solely on interim reports.

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    Incorrect ITC Claim Under Section 16: Calcutta High Court Allows Revocation Plea Despite GST Registration Cancellation
    Incorrect ITC Claim Under Section 16: Calcutta High Court Allows Revocation Plea Despite GST Registration Cancellation
    High CourtLatest news

    Incorrect ITC Claim Under Section 16: Calcutta High Court Allows Revocation Plea Despite GST Registration Cancellation

    The Calcutta High Court permitted an applicant to seek revocation of his cancelled GST registration, reaffirming statutory remedies. Justice Om Narayan Rai cited Section 30 of the GST Act read with Rule 23, enabling applications before the Proper Officer.

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