Where GST registration is cancelled under Section 29 of the CGST Act read with Rule 21(a) on vague and unreasoned show-cause notices without considering the assessee’s explanation, such cancellation and rejection of revocation are arbitrary, violate natural justice, and are liable to be quashed with restoration of registration and liberty for fresh proceedings in accordance with law – G.B. Traders Vs. Union of India and Ors. – Bombay High Court

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Where GST registration is cancelled under Section 29 of the CGST Act read with Rule 21(a) on vague and unreasoned show-cause notices without considering the assessee’s explanation, such cancellation and rejection of revocation are arbitrary, violate natural justice, and are liable to be quashed with restoration of registration and liberty for fresh proceedings in accordance with law – G.B. Traders Vs. Union of India and Ors. – Bombay High Court Read Post »

On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court

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On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court Read Post »

In re: J Abdul Rawoof Khan and Brothers – Andhra Pradesh AAR (GST)

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In re: J Abdul Rawoof Khan and Brothers – Andhra Pradesh AAR (GST) Read Post »

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