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Goods and Services Tax - Cancellation of GST Registration describes that the taxpayer will no longer be a GST Registered Person and they will no longer have to pay or collect the taxes. The cancellation can be due to closure/transfer/change in the constitution of business....
Read MoreGoods and Services Tax - The Hon’ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II [W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022] held that revocation of the Goods and Service Tax (“GST”) registration without any explanation and only reason that the returns...
Read MoreGoods and Services Tax - Many new GST registrants do not know they have to update their bank account details after getting their GST Registration within prescribed time limit. These days the banks do not open the accounts unless you take a GST registration especially in case of individuals/proprietorships and partnerships. This is one of the primary reasons bank ...
Read MoreGoods and Services Tax - I. Introduction Recently, it is experienced that when a business applies for new registration in a rented premises, the GST Dept. is asking for registered rent agreement. And if the rent agreement is not registered, the GST registration is being rejected on that ground alone. In Maharashtra, section 55 of the Rent Control Act 1999 [&helli...
Read MoreGoods and Services Tax - Many times we face issues while getting GST registration like application rejected or gst get cancelled after registration. Here is a detailed article on provisions and various judgements on it RELATED PROVISION As per Rule 8(4) of CGST Rules 2017, using ref no applicant submit application electronically along with document specified in c...
Read MoreGoods and Services Tax - Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns. Such taxpayers are advised to revoke the suspension once the due returns have been filed b...
Read MoreGoods and Services Tax - Excise and Taxation Department, Government of Haryana had identified a list of 373 active registered taxpayers of State jurisdiction who had not filed FORM GSTR-3B up till March 2021. These taxpayers were liable to be cancelled under the provisions of Section 29 of the HGST Act, 2017....
Read MoreGoods and Services Tax - Taxpayers been provided with an option to provide up to 9 additional trade names for a single GSTIN registration through core field amendment...
Read MoreGoods and Services Tax - Government of Haryana conducted a Cancellation Drive against those taxpayers who had not filed their Returns (GSTR-3B for Normal taxpayers and CMP-08 for Composition taxpayers) since April 2021. The drive commenced on 5th April 2022....
Read MoreGoods and Services Tax - Declaration for Authorized Signatory I ……….…. (Karta of ………..…….) hereby solemnly affirm and declare that …………..(Name of Person) to act as an authorized signatory for the business………………… (Name of Business) for which application for Goods and Service tax registration is being filed under the Goods an...
Read MoreRekha Saxena Vs. Commissioner of Central Goods and Services Tax (Delhi High Court) - Rekha Saxena Vs. Commissioner of Central Goods and Services Tax (Delhi High Court) HC held that orders cancelling registration are a serious matter, they impact the registrants, and therefore, the concerned officer should carefully pen down the orders, and not rely on the system generated orders. In...
Read MorePaul Raj Engineering Vs Assistant Commissioner (Circle) (Madras High Court) - Appeal against GST Registration cancellation order filed after stipulated time limit - Power of High Court to condone delay in such appeal filing - Registry directed to place matter before Chief Justice of High court as two contradictory views expressed by two Hon'ble Judges of Madras High Court....
Read MoreMonirul Islam Vs State of West Bengal & Ors. (Calcutta High Court) - There should be application of mind by Revenue Department while passing orders, cancelling GST Registration be it physical or auto-generated....
Read MoreRohit Varma Vs Assistant Commissioner (Calcutta High Court) - Where authority while cancelling GST registration solely relied upon statement made by receptionist of building who could not recognise appellant's photograph, proper course was followed, therefore, matter was to be remanded to original authority for conducting fresh enquiry...
Read MoreSiddharth Associates Vs State Tax Officer (Gujarat High Court) - Siddharth Associates Vs State Tax Officer (Gujarat High Court) 1. The petitioner is before this Court seeking to challenge the action of the respondent authority essentially on two counts firstly, because the order of cancellation of registration is in breach of principle of natural justice being ve...
Read MorePress Release No. 566 - (16/01/2023) - If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers are advised to revoke the suspension once the due returns have been filed, by clicking on ‘Initiate Drop Proceeding’...
Read MoreGST Circular No. R1-/2022 - (05/08/2022) - Registration of any business entity under the GST Law implies obtaining a unique GSTIN from the concerned tax authorities for the purpose of collecting tax on behalf of the Government and to avail ITC for the taxes paid on the inward supplies....
Read MoreCircular GST No 01/2022-23 - (02/06/2022) - In order to revoke the cancelled registration after 90 days, which was allowed by the concerned appellate authority or the High Court, there was no electronic module in place to revoke such cancelled registration. Now a module has been developed and tested in order to revoke cancelled GSTIN beyond 9...
Read MoreMemo No - 367/GST- 2 - (24/05/2022) - It has come to the notice of the Head Office that few Proper Officers in the State are insisting on personal appearances or seeking extraneous information from the applicants seeking fresh registration under GST....
Read MoreNotification No. F.17(131-Pt.-II)ACCT/GST/2017/7746 - (13/04/2022) - Chief Commissioner, State Tax, Rajasthan, hereby, authorise Joint Commissioner /Deputy Commissioner, Central Registration Unit, State Tax, Jaipur for giving approval for physical verification of place of business to the proper officers....
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Rekha Saxena Vs. Commissioner of Central Goods and Services Tax (Delhi High Court) -
Paul Raj Engineering Vs Assistant Commissioner (Circle) (Madras High Court) -
Monirul Islam Vs State of West Bengal & Ors. (Calcutta High Court) -
Rohit Varma Vs Assistant Commissioner (Calcutta High Court) -
Siddharth Associates Vs State Tax Officer (Gujarat High Court) -
Modicum Enterprise (OPC) Private Limited Vs Deputy Commissioner of State Tax & Ors. (Calcutta High Court) -
Anuj Gupta Vs Commissioner of GST (Delhi High Court) -
Arabinda Bhowmick Vs Deputy Commissioner (Calcutta High Court) -
Ramani Suchit Malushte Vs Union of India (Bombay High Court) -