GST : "Suspension of GST Registration" : Order of GST Department Set Aside

GST : Suspension of GST Registration : Order of GST Department Set Aside

Section 41 (1) of CGST Act, 2017 deals with credit of input tax whereas Section 50 (1) of the CGST Act, 2017 deals with interest and the rate of interest. Section 69 (1) of CGST Act, 2017 deals with authorisation to arrest. Section 76 (1) of the CGST Act, 2017 deals with the amount representing the tax under CGST Act but which has not been paid to the Government. 

In a recent case citation [2023] GCtR 829, where the issue was related to GST registration, the Department's action to suspend the GST registration was challenged by way of a petition instead of treating the Department's official's action as the final word. By way of litigation, the Department's Order to suspend the petitioner's GST registration was set aside and the petition filed against the Tax Department was allowed. 

Written by 

Vishal

Delhi

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