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...
The Calcutta High Court held that retrospective cancellation of a supplier’s GST registration alone cannot justify denial of Input Tax Credit, requiring a reasoned evaluation of submitted documents.
The Allahabad High Court quashed a GST registration cancellation order, ruling that the impugned order lacked reasons and was passed without proper hearing, violating procedural fairness.
Court held that GST registration cannot be cancelled retrospectively when the proprietor had passed away before the Show Cause Notice. Orders were quashed and cancellation allowed from the notice date.
The Court ruled that ITC reversal is unsustainable when the supplier was registered and tax was duly paid. The petitioner’s ITC claim was upheld as legitimate.
The Court allowed the petitioner to file an appeal within four weeks and directed the Appellate Authority to decide on substantive grounds. This establishes that procedural delays should not bar appeals against registration cancellations.
The Court restored a trader’s cancelled GST registration, accepting medical difficulties and a dispute with the Chartered Accountant as valid grounds. It directed issuance of login credentials and permitted late filing of returns with associated dues.
Exceeding ₹2.5 lakh B2B output tax liability under Rule 14A risks GST registration cancellation and ITC disruption. Learn how to transition to normal registration immediately.
The Allahabad High Court struck down a GST cancellation order that provided no reasons for rejecting the taxpayer’s explanation, emphasizing procedural fairness and protection of business interests.
The advisory explains that registrations will be automatically suspended if bank account details are not furnished within 30 days. It highlights the process for updating details and restoring registration.
The Court upheld cancellation after officials found forged rental agreements and no business activity at the declared premises. The ruling confirms that GST registration obtained through fraudulent documents cannot be sustained.
