** Full report can only be viewed from Issues published within your subscription period.
GST - Cancellation of registration—Registration cancelled with retrospective effect without any cogent reason—Validity of
Chehak Fashions v. Commr. of Delhi GST & Anr. (2024) 118 ITPJ (G) 267 (Del-HC)
GST - Cancellation of registration—Registration cancelled with retrospective effect without any cogent reason—Validity of
DP Abhushan v. Commr. of CGST & Ors. (2024) 118 ITPJ (G) 266 (Del-HC)
GST - Cancellation of registration—Order passed without assigning any reason—Validity of
H.K. Metals v. State of Gujarat (2024) 118 ITPJ (G) 265 (Guj-HC)
GST - Cancellation of registration—Non-filing of returns for consecutive period of six months during covid pandemic—Validity of
Amirul Islam v. State of West Bengal & Ors. (2024) 118 ITPJ (G) 265 (Cal-HC)
GST - Revocation of cancellation of registration—Non-filing of returns due to death of assessee’s father—Allowability of
MD Mustafa Raza v. Superintendent Range 21, CGST & Anr. (2024) 118 ITPJ (G) 268 (Del-HC)
GST - Cancellation of registration—Non-filing of returns for consecutive period of more than six months—Validity of
R.J. Manpower Consultancy v. Dy. Commr. (ST) (2024) 118 ITPJ (G) 264 (Mad-HC)
GST - Cancellation of registration—Non-filing of monthly returns due to ill-health—Validity of
Vinayaga Enterprises v. Appellate Authority / Addl. Commr. of GST (Appeals-II) (2024) 118 ITPJ (G) 263 (Mad-HC)
GST - Cancellation of registration—No cogent reason for retrospective cancellation of registration—Validity of
Kiran Devi Goel v. Superintendent Range-23, CGST & Anr. (2024) 118 ITPJ (G) 263 (Del-HC)
GST - Cancellation of registration—Cancellation effected with retrospective effect without any specific reason—Validity of
Swati Gupta v. Commr. of Delhi GST & Anr. (2024) 118 ITPJ (G) 262 (Del-HC)
States GST & VAT - Section 70—Levy of GST on reverse charge mechanism—Seigniorage paid to the government—Taxability of
R. Subramaniam v. Dy. State Tax Officer (2024) 118 ITPJ (SG) 327 (Mad-HC)