Goods and Services Tax : GST registration cannot be cancelled merely due to an unregistered rental agreement, as it is not a statutory ground. Courts empha...
Goods and Services Tax : The Court examined whether GST registration can remain cancelled despite full payment of dues. It held that authorities must revok...
Goods and Services Tax : Court held retrospective cancellation invalid if not proposed in show cause notice. Key takeaway: Proper notice is mandatory for v...
Goods and Services Tax : GST suspension triggered by GSTR-1 and GSTR-3B mismatch was upheld, emphasizing strict reconciliation requirements. Timely correct...
Goods and Services Tax : Courts clarify that input tax credit cannot be denied merely because a supplier’s GST registration was cancelled retrospectively...
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 : The Ministry of Finance confirms Aadhaar-based authentication for GST registration has been rolled out nationwide to combat fake I...
Goods and Services Tax : GST registration is mandatory above set turnover limits, regardless of payment mode. Traders advised to comply and seek guidance f...
Goods and Services Tax : The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consi...
Goods and Services Tax : The Court allowed the taxpayer to file a fresh application for revocation of GST registration after failing to reply to the show c...
Goods and Services Tax : The Court held that GSTIN cannot be cancelled solely based on supplier irregularities without examining the taxpayer’s transacti...
Goods and Services Tax : The High Court allowed a taxpayer to seek revocation of GST registration despite a time-barred appeal. It directed authorities to ...
Goods and Services Tax : High Court allowed restoration of GST registration even after dismissal of appeal on limitation grounds. Relief was granted subjec...
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...
The Patna High Court quashed a GST registration suspension for ‘Shiv Construction,’ ruling that the action was invalid as it was taken without a proper hearing.
The Gujarat High Court orders a temporary suspension of GST registration cancellation for Setu Joy Pvt. Ltd., enabling the company to file pending returns after clearing outstanding dues and fees.
The Gujarat High Court grants a temporary suspension of GST registration cancellation for Deep Chemicals, allowing the company to file pending returns after depositing outstanding dues and late fees.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
The Delhi High Court has set aside a GST registration cancellation due to vague show cause notices and procedural errors, reinstating the taxpayer’s registration.
The Calcutta High Court ordered the revival of a GST registration that was canceled for non-filing of returns, stating that cancellation is counter-productive to revenue.
The Delhi High Court has ruled that a GST taxpayer is not a defaulter if an appeal with a pre-deposit is pending. The court directed authorities to issue an NOC and process a fresh GST registration.
The Gauhati High Court has directed tax authorities to review the restoration of a proprietorship’s GST registration, emphasizing compliance with pending returns and dues despite the lapse of the 270-day revocation period.
The Patna High Court dismisses a writ petition by Lord’s Bhaskar Ventures, upholding the cancellation of its GST registration and the appellate authority’s decision based on a delay in filing the appeal.
The Bombay High Court has quashed a GST registration cancellation order against Manek Steel LLP, citing a lack of natural justice due to the non-disclosure of grounds.
