Goods and Services Tax : The article explains that High Courts require proper notice, recorded reasons, and application of mind before GST registration can...
Goods and Services Tax : The Gauhati High Court held that GST registration cancelled for non-filing of returns may still be restored after the statutory re...
Goods and Services Tax : High Courts have held that GST registration cannot be cancelled through mechanical or checkbox-style orders. Authorities must disc...
Goods and Services Tax : GST registration is not always linked to turnover. This guide explains the categories of businesses that must register under GST i...
Goods and Services Tax : Learn when GST registration is mandatory, how turnover thresholds work, and when voluntary registration is beneficial. The guide e...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Government informed Parliament that GST thresholds remain as revised in 2019. Any further increase depends on a fresh recommen...
Goods and Services Tax : Authorities identified thousands of fake GST registrations created using forged credentials, involving large-scale tax evasion. Th...
Goods and Services Tax : The Ministry of Finance reports on fraudulent GST registrations, detailing the scale of tax evasion and the measures being impleme...
Goods and Services Tax : Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of ...
Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaki...
Goods and Services Tax : Madras HC held retrospective cancellation of a supplier's GST registration alone cannot justify denial of ITC. Fresh assessment wa...
Goods and Services Tax : Bombay High Court restored GST registration subject to payment of outstanding GST dues, interest, late fees and penalty within pre...
Income Tax : ITAT Kolkata held that extensive documentary evidence, audited books, supplier confirmations and banking records established the g...
Goods and Services Tax : The advisory explains that registrations will be automatically suspended if bank account details are not furnished within 30 days....
Goods and Services Tax : GST Rule 14A introduces a simplified registration scheme for small taxpayers with monthly output tax liability under ₹2.5 lakh. ...
Goods and Services Tax : Finance Ministry issues Fourth Amendment to CGST Rules 2025 introducing e-registration, new Rule 14A, and updated GST forms effect...
Goods and Services Tax : CBIC clarifies that storing and supplying goods from a third-party warehouse in another state requires a separate GST registration...
Goods and Services Tax : Trade notice outlines GST registration application grievance redressal process for central jurisdiction in Panchkula Zone. Email i...
HC quashed the cancellation of GST registration order as no opportunity of hearing was accorded. Further, said that the denial of opportunity of hearing to the assessee as is mandated in the first proviso to Section 29(2) of the Central Goods and Services Tax Act, 2017 (CGST Act) vitiates the proceedings as well as the orders cancelling the registration.
Avon Udhyog Vs State of Rajasthan (Rajasthan High Court) Suspension of a registration of an assessee has its own consequences – it brings the entire business of an assessee to a stand still. In a way it is worse than cancellation. Against cancellation, an assessee can take legal remedies but against suspension pending an enquiry, […]
S.R. Steel Vs State of U.P. (Allahabad High Court) In the peculiar facts of the present case as have been noted above, we lift the bar of alternative remedy as we find that the petitioner’s GST registration was cancelled without issuance of any prior show cause notice. Also, the delay is largely on account of […]
As per the recent updates on the GST website, the registered person is now given the facility to withdraw the registration cancellation application filed in Form GST REG-16. The main condition imposed for the withdrawal is that the proper officer should not have initiated any action against the cancellation application filed by the taxpayer. The […]
CIGFIL Retail Pvt. Ltd. Vs Union of India (Calcutta High Court) HC held that it is not a case of tax evasion or causing revenue loss to the Government rather petitioner’s activity of carrying on the business which cannot be called illegal is creating revenue for the State as well as in helping the State […]
Eficaz Project Limited Liability Partnership Vs Commissioner, Uttarakhand GST Commissionerate (Uttarakhand High Court) The second limb of argument of the learned counsel for the petitioner is that, even if at all a decision was required to be taken on an application submitted by the petitioner on 30th May, 2020, requesting for the cancellation of the […]
Person liable for obtaining GST registration as a Regular Taxpayer Every supplier shall be liable to be registered under GST Act in the State or Union territory, from where he makes a supply of goods or services or both if his aggregate turnover in a financial year exceeds prescribed limits given below. (All amounts are in […]
You might have read my earlier article ‘Why GST Department Is Not Right In Asking Commercial Place For GST Registration?‘ published in September’2021. In the earlier article, I wrote that GST Laws does not mandate that “Commercial Address” is mandatory for GST Registrations. Further, I wrote that If we recall registration requirements of VAT Laws, […]
Revocation, literally means “the official cancellation of a decree, decision, or promise.”. So revocation of cancellation of registration would literally mean, revival of registration which was canceled earlier. Today, we are discussing Revocation of cancellation of registration under GST. The relevant provisions which we shall be discussing are Section 30 of CGST Act, 2017 read with Rule 23 […]
Today we are discussing, Cancellation of GST registration. Cancellation of GSR registration implies that taxpayer will no longer be a GST registered person any more. He will not have to pay or be able to collect GST or claim input tax credit and accordingly, doesn’t need to file GST returns. The relevant provisions pertaining to […]
