Allahabad HC: Revokes Order of Cancellation of Registration and condemns the callous attitude of the Department

Last updated: 11 December 2020
Quick Summary
The Allahabad High Court has overturned the cancellation of a business's GST registration, criticising the department's 'callous attitude'. The court found that the business had indeed filed all required returns and paid all dues, contrary to the department's claims. The Assistant Commissioner was personally ordered to pay £10,000 in costs to the business for unnecessary harassment.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the matter of Ansari Construction vs. Additional Commissioner, CGST(Appeals)& Ors. [Writ Tax No. 626 of 2020 dated November 24, 2020]set aside ex-parte order seeking to cancel assessee’s registration for failure to file return for continuous 6 months as well as the order dismissing revocation application and affirming cancellation of registration and noted that the assessee had filed all returns and cleared all dues. Further, ordered the Assistant Commissioner to pay a cost of Rs. 10,000/- from his own salary for unnecessarily harassing the assessee.

Citation :
Writ Tax No. 626 of 2020 dated November 24, 2020

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Bimal Jain
Published in GST
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