Compendium of judgment on GST Registration
| Sr. No. | Judgment Name | Judgment Head Note | Judgment Link |
|---|---|---|---|
| 1) | Hon’ble Supreme Court of India in the case of Deputy Assitant Commissioner-1 (ST) V. Arhaan Ferrous and non-ferrous Solutions Pvt. Ltd. Vide Special Leave Petition No. 2473-2475/2023 dated 06.11.2023 | Purchaser responsible to verify GST Registration of the Seller on GST Portal. | |
| 2) | Hon’ble Delhi High Court in the case of M/s Ramesh Chander V. Assistant Commissioner of Goods and Services Tax vide W.P. (C) No. 822 of 2024. | GST Registration cannot be cancelled retrospectively unless stated in SCN | |
| 3) | Hon’ble Bombay High Court in the case of DBS Tradelink and Advisors Pvt. Ltd. V. State of Maharashtra and Anr. Vide Writ Petition No. 8474of 2022 | GST Registration cannot be cancelled on the basis of a vague, system generated show cause notice. | |
| 4) | Hon’ble Delhi High Court in the case of Varyam Das Khurana V. Commissioner of GST, Nw Delhi W.P. (c) No. 15670 of 2023 dated Dec.05,2023 | GST Registration Cancellation can take effect from SCN issuance date | |
| 5) | Hon’ble Delhi High Court in the case of Aryan Timber Store through its Prop. Virender Kumar V. Sales Tax Officer vide WPC No. 628 of 2024 | High Court rules against retrospective GST Cancellation solely due to non-filing of returns. | |
| 6) | Hon’ble Madras High Court in the case of Tvl. Rajaj Stores V. Assistant Commissioner (ST) – [2023] 153 taxmann.com 657 (Madras). | High Court holds GST Audit cannot be conducted after cancellation of GST Registration. However, section 73/74 proceedings can be initiated. | |
| 7) | Hon’ble Madras High Court in the case of Shri Ganesh Constructions V. Assistant Commissioner (ST) vide WP (MD) No. 198 of 2024. | Court set-aside the GST Registration Cancellation Order and issued directions regarding issuance of notices in regional languages so that uneducated traders can also respond to such notices otherwise it will be just an empty formality. | |
| 8) | Hon’ble Allahabad High Court in the case of Jai Bahadur Singh V. State of U.P. vide W.P. (Tax) No. 20 of 2023. | GST Registration cannot be cancelled solely on the ground that reply to SCN was not given. | |
| 9) | Hon’ble Delhi High Court in the case of Sharda Metal Works V. Commissioner of Central Goods and Services Tax vide [W.P. (C) No. 16190 of 2023 | Registration should not be cancelled retrospectively for the period when the returns have been filed and the tax payer was compliant. | |
| 10 | Hon’ble Delhi High Court in the case of M/s Att SYS India Pvt. Ltd. Estex Tele Pvt. Ltd. Consortium V. Commissioner of Goods and Services Tax [W.P. (C) 14494/2023] | GST Registration cancelled without granting any hearing and proper reasoning is not sustainable. |