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...
Allahabad High Court dismisses Raman Metal Works’ plea, upholding a GST penalty. Supplier’s registration was cancelled before invoice/e-way bill generation.
GST Registration as a Fundamental Constitutional Right: Judicial Safeguards Against Arbitrary Cancellation Abstract The Goods and Services Tax (GST) registration system in India has witnessed numerous instances of arbitrary cancellation by tax authorities, raising significant constitutional concerns. This article examines how GST registration constitutes a fundamental constitutional right under Articles 14, 19(1)(g), and 21 of […]
Gauhati High Court held that order cancelling GST registration without providing reasons for cancellation of the same is a non-speaking order. Accordingly, order is liable to be set aside and quashed.
Delhi High Court modifies retrospective GST registration cancellation for Natraj Steels to align with the show cause notice date, providing partial relief to the petitioner.
Delhi High Court mandates State GST Department to adjudicate ST Enterprises’ registration suspension/cancellation within a month, following their reply on ITC fraud allegations.
Delhi High Court directs authorities to provide GST portal access for 30 days to a taxpayer whose registration was suspended due to inability to file a reply.
Delhi High Court directs tax authorities to process a deceased taxpayer’s GST registration cancellation application, allowing the legal heir to pursue it.
Gauhati High Court sets aside GST registration cancellation for Devendra Singh Rathore, citing lack of proper notice and directing restoration after verifying dues.
The Guwahati High Court ruled that GST registration cancelled for non-filing returns can be restored if the assessee files pending returns and pays all dues, citing Rule 22(4) proviso.
Learn if GST registration is required in Tamil Nadu for trading “rubber stopper” products imported and stored in a Free Trade Warehousing Zone (FTWZ) for pharmaceutical use.
