Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The respondent’s decision to blacklist the petitioner for a period of two years wholly unwarranted. The respondent ought to re-consider the decision to blacklist the petitioner and, while doing so, duly take into account the significant fact that the GST Department has itself adopted a compassionate view towards the prevailing circumstances and the strata to which the petitioner and its sole proprietor belong.

Contract bidding — Registration -—– The petitioner challenged the order dated 12.07.2021, whereby the contract awarded to the petitioner on 24.03.2021 for providing healthcare, kitchen and dietary services has been cancelled, on the ground that the petitioner’s GST had already been cancelled on 18.01.2021, pursuant to the issuance of SCNs dated 17.12.2020 and 07.01.2021 as well as blacklisted the petitioner. The petitioner submitted that SCN as well as the notice for cancellation of registration had been sent to its former CA, who did not him. The contract awarder had issued a Notice on 19.06.2021for terminating the tender, for providing false information.  The petitioner preferred appeal against department order and the Appellate Authority allowed the appeal by directing that its GST registration number be restored w.e.f. 30.06.2021. The counsel for the petitioner submitted that the petitioner was never aware that its GST number stood cancelled and had acted with bonafide while providing the same to the respondent at the time of tender submission. The court observed no infirmity in the decision to terminate its contract with the petitioner, but the decision to blacklist the petitioner for a period of two years wholly unwarranted.

Held that:- The Hon’ble High Court set aside the impugned order to the extent that it blacklists the petitioner for a period of two years. The respondent shall reconsider this aspect, and pass an appropriate order thereon within a period of two weeks.

Professional services available Audit Management
Tax Lok English Viedo
Tax Lok Hindi Viedo
Check Your Tax Knowledge
Youtube
HR Consulting services

FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE

FOR ANY SUPPORT ON GST/INCOME TAX

Do You Want To Take FREE DEMO Of Our GST/Income Tax Library.