Supreme Court & High Court Weekly Round-Up
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from March 30th,...
![“Registration can be cancelled with Retrospective Effect only where such consequences are Intended and are Warranted”: Delhi HC restores GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/GST-registration-GST-Delhi-High-Court-GST-Retrospective-cancellation-taxscan.jpg "“Registration can be cancelled with Retrospective Effect only where such consequences are Intended and are Warranted”: Delhi HC restores GST Registration [Read Order]")
![Commissioning Agent/Broker dealing in brokerage of Agricultural Produce liable to be Registered under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/AAR-AAR-Andhra-Pradesh-GST-registration-for-brokers-GST-on-agricultural-brokers-Brokerage-services-GST-Taxscan.jpg "Commissioning Agent/Broker dealing in brokerage of Agricultural Produce liable to be Registered under GST: AAR [Read Order]")
![GST Registration to be treated as Cancelled from Date of Application for Cancellation of Registration: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-Registration-Cancelled-Application-for-Cancellation-of-Registration-Delhi-HC-TAXSCAN.jpg "GST Registration to be treated as Cancelled from Date of Application for Cancellation of Registration: Delhi HC [Read Order]")
![Query on Additional Information of GST Cancellation Application after one month of Submission: Delhi HC directs to pass order on Cancellation within 4 week [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/GST-Delhi-High-Court-GST-Cancellation-GST-Cancellation-Application-TAXSCAN.jpg "Query on Additional Information of GST Cancellation Application after one month of Submission: Delhi HC directs to pass order on Cancellation within 4 week [Read Order]")
Suspension of GST Registration Deemed to be Revoked if SCN Not decided within 30 Days of Reply: Punjab & Haryana HC [Read Order]
In a significant ruling the Punjab and Haryana High Court ruled that the suspension of GST registration is deemed to be revoked if the show cause notice (SCN) is not decided within 30 days of reply. ...
![Suspension of GST Registration Deemed to be Revoked if SCN Not decided within 30 Days of Reply: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Suspension-GST-Registration-Revoked-if-SCN-Punjab-Haryana-HC-TAXSCAN.jpg "Suspension of GST Registration Deemed to be Revoked if SCN Not decided within 30 Days of Reply: Punjab & Haryana HC [Read Order]")
![Delhi HC sets aside Order Cancelling GST Registration Without Specifying Cogent Reason [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Delhi-High-Court-Delhi-HC-GST-Registration-Cancellation-GST-Registration-GST-GST-Registration-Cancellation-Delhi-High-Court-Taxscan.jpg "Delhi HC sets aside Order Cancelling GST Registration Without Specifying Cogent Reason [Read Order]")
Revocation of GST Registration Cancellation Rejected without considering Reply of Assessee: Delhi HC Sets aside Retrospective Effect of Cancellation [Read Order]
The Delhi High Court set aside the retrospective effect of the Goods and Service Tax ( GST ) cancellation order and upheld the cancellation from the date of issuance of show cause notice. The Court...
![Revocation of GST Registration Cancellation Rejected without considering Reply of Assessee: Delhi HC Sets aside Retrospective Effect of Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Delhi-High-Court-GST-Registration-Cancellation-GST-Registration-GST-Delhi-HC-GST-registration-revocation-Taxscan.jpg "Revocation of GST Registration Cancellation Rejected without considering Reply of Assessee: Delhi HC Sets aside Retrospective Effect of Cancellation [Read Order]")
Andhra Pradesh Tax Practitioners and Consultants Association vouches for One Time GST Amnesty Scheme for Section 16(4), Former AP Minister writes to FM [Read Representation]
Mopidevi Venkata Ramana Rao, a former Minister of Andhra Pradesh and current Member of Parliament, has highlighted a crucial concern affecting businesses across India. In a letter addressed to...
![Andhra Pradesh Tax Practitioners and Consultants Association vouches for One Time GST Amnesty Scheme for Section 16(4), Former AP Minister writes to FM [Read Representation]](https://www.taxscan.in/wp-content/uploads/2024/03/Tax-Practitioners-Andhra-Pradesh-Tax-Practitioners-GST-GST-Amnesty-Scheme-TAXSCAN.jpg "Andhra Pradesh Tax Practitioners and Consultants Association vouches for One Time GST Amnesty Scheme for Section 16(4), Former AP Minister writes to FM [Read Representation]")
SCN Proposing GST Registration Cancellation Fails to mention name of Officer to be appeared before: Delhi HC sets aside Order [Read Order]
The Delhi High Court set aside the order cancelling Goods and Service Tax ( GST ) registration as the Show Cause notice ( SCN ) proposing the cancellation fails to mention the name of the officer to...
![SCN Proposing GST Registration Cancellation Fails to mention name of Officer to be appeared before: Delhi HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Delhi-High-Court-Delhi-HC-GST-Registration-Cancellation-GST-Registration-GST-Registration-Cancellation-Notice-Taxscan.jpg "SCN Proposing GST Registration Cancellation Fails to mention name of Officer to be appeared before: Delhi HC sets aside Order [Read Order]")
Non-Mentioning of Retrospective Cancelling of GST Registration in SCN: Delhi HC quashes SCN [Read Order]
The Delhi High Court quashed the show cause notice ( SCN ) as there was no specific mentioning of retrospective cancelling of GST Registration in it. Show Cause Notice dated 29.10.2021 was issued...
![Non-Mentioning of Retrospective Cancelling of GST Registration in SCN: Delhi HC quashes SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Delhi-HC-Delhi-High-Court-Cancelling-of-GST-Registration-GST-Registration-GST-GST-Registration-Cancellation-Taxscan.jpg "Non-Mentioning of Retrospective Cancelling of GST Registration in SCN: Delhi HC quashes SCN [Read Order]")