Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![Cancellation of Form GST REG-31 Registration without Due Service of SCN: Kerala HC restores GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Form-GST-REG-31-GST-Service-Kerala-High-Court-SCN-GST-Registration-Taxscan.jpg "Cancellation of Form GST REG-31 Registration without Due Service of SCN: Kerala HC restores GST Registration [Read Order]")
![Non-Issuance of Notice for Physical Verification of Premises: Delhi HC quashes Order Cancelling GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Notice-Physical-Verification-Delhi-High-Court-GST-GST-Registration-taxscan.jpg "Non-Issuance of Notice for Physical Verification of Premises: Delhi HC quashes Order Cancelling GST Registration [Read Order]")
![GST Registration cannot be Cancelled Solely on Ground of Delay in Revocation when Dept Accepted Returns and Tax Dues: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Registration-Ground-of-Delay-in-Revocation-Returns-and-Tax-Dues-Allahabad-High-Court-taxscan.jpg "GST Registration cannot be Cancelled Solely on Ground of Delay in Revocation when Dept Accepted Returns and Tax Dues: Allahabad HC [Read Order]")
![Notice for Cancellation of GST Registration Sent to Mobile Number: Madhya Pradesh HC Upholds Dismissal of Appeal as Time-Barred [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Notice-GST-Registration-GST-Madhya-Pradesh-High-Court-Appeal-GST-Registration-Sent-to-Mobile-Number-taxscan.jpg "Notice for Cancellation of GST Registration Sent to Mobile Number: Madhya Pradesh HC Upholds Dismissal of Appeal as Time-Barred [Read Order]")
No Clear Reasons for Violations alleged: AP HC sets aside dubious Order for Cancellation of GST Registration [Read Order]
A Division Bench of the Andhra Pradesh High Court has recently held that, both impugned show cause notice as well as the order for cancellation of registration are not sustainable in the eye of...
![No Clear Reasons for Violations alleged: AP HC sets aside dubious Order for Cancellation of GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/No-Clear-Reasons-for-Violations-alleged-AP-HC-Cancellation-of-GST-Registration-TAXSCAN.jpg "No Clear Reasons for Violations alleged: AP HC sets aside dubious Order for Cancellation of GST Registration [Read Order]")
Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]
The Bombay High Court ordered Restoration of Cancelled GST registration for ITC (Input Tax Credit) Transition of Rs thirty -nine lakhs The petitioner, Euro Pratik Sales Corporation was registered...
![Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Bombay-HC-Bombay-HC-orders-Restoration-Cancelled-GST-registration-GST-registration-GST-registration-for-ITC-ITC-Transition-ITC-taxscan.jpg "Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]")
Seriousness of Offences Alone, Not Conclusive of the Applicant's Entitlement to Bail:Â Allahabad High Court [Read Order]
The Allahabad High Court has, recently while granting bail to a GST accused, held that seriousness of the offences alone cannot be conclusive of the applicant’s entitlement to bail. The aforesaid...
![Seriousness of Offences Alone, Not Conclusive of the Applicants Entitlement to Bail:Â Allahabad High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Seriousness-Offences-Bail-Allahabad-High-Court-taxscan.jpg "Seriousness of Offences Alone, Not Conclusive of the Applicants Entitlement to Bail:Â Allahabad High Court [Read Order]")
Non-Filing of GST Returns due to Demise of Auditor: Karnataka HC Directs to Restore Registration [Read Order]
In a significant ruling, the Karnataka High Court has directed the GST department to restore the cancelled GST registration as the assessee could not file the GST returns due to sudden demise of the...
![Non-Filing of GST Returns due to Demise of Auditor: Karnataka HC Directs to Restore Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/GST-Returns-Auditor-Karnataka-HC-Restore-Registration-taxscan.jpg "Non-Filing of GST Returns due to Demise of Auditor: Karnataka HC Directs to Restore Registration [Read Order]")
GST Registration Cancellation cannot be Revoked based on Undivided Property Disputes: J & K & L HC [Read Order]
The Jammu and Kashmir & Ladakh High Court recently held that a Goods and Services Tax (GST) registration issued to the assessee and then canceled upon request cannot be revoked merely based on...
![GST Registration Cancellation cannot be Revoked based on Undivided Property Disputes: J & K & L HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/GST-Registration-Cancellation-Undivided-Property-Disputes-JKL-High-Court-Taxscan.jpg "GST Registration Cancellation cannot be Revoked based on Undivided Property Disputes: J & K & L HC [Read Order]")
Suspension of license on failure to follow CBLR: CESTAT directs Suspension to be lifted Till Final Decision after Inquiry [Read Order]
Customs Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata directed suspension to be lifted without prejudice to final decision after inquiry on suspension of license on failure to follow...
![Suspension of license on failure to follow CBLR: CESTAT directs Suspension to be lifted Till Final Decision after Inquiry [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Suspension-license-CBLR-CESTAT-inquiry-taxscan.jpg "Suspension of license on failure to follow CBLR: CESTAT directs Suspension to be lifted Till Final Decision after Inquiry [Read Order]")
![5% GST applicable to ‘Coal Rejects’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/GST-Coal-Rejects-AAR-taxscan.jpeg "5% GST applicable to ‘Coal Rejects’: AAR [Read Order]")