The Jammu & Kashmir High Court directed restoration of GST registration cancelled for non-response to a show-cause notice, following its consistent approach in similar cases. Subject to depositing tax, interest, and penalty and filing pending returns within seven days, the petitioner’s registration must be restored. Failure to comply renders the order inoperative.

Disallowance for Non-Deduction of TDS u/s 40(a)(ia) – Key Audit Mistakes

The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order-inOriginal dated 27th January, 2025 passed by the Additional Commissioner, CGST Delhi, North Commissionerate (hereinafter, ‘impugned OIO’).

The writ petition challenges the orders dated 11.08.2023 and 04.07.2023 passed by the authorities.

Heard learned counsel appearing for the petitioner and learned counsel appearing for the Union of India, CBIC, and the banks concerned.

Heard learned counsel for the petitioner and learned counsel for the State.

The petitioner, a registered company under GST, received a purchase order from Telecommunications Consultant India Limited (TCIL) for supply of batteries, UPS, and associated parts to its consignee, M/s ANA Business Ventures, Lucknow. The petitioner operates two business locations within Uttar Pradesh—Noida and Lucknow (principal place of business).

Heard learned counsel for the petitioner, learned counsel for the State, and learned counsel for respondent no.

Since all three petitions involve identical issues, they are being decided together. Writ Tax No. 1843 of 2024 is treated as the lead matter.

The petitioner challenges the appellate order dated 29.03.2023 passed by the Additional Commissioner (Appeals), State Tax, Sonbhadra.

District Health Society, Firozabad, Uttar Pradesh

District Health Society, Hapur, Uttar Pradesh