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 court held that a taxpayer whose GST registration was cancelled for not filing returns for six months can seek restoration by submitting pending returns and paying dues within the prescribed rules.
The Court quashed the GST cancellation after finding that the notice was system-generated and lacked an identifiable issuing authority. It held that statutory powers must be exercised by officers, not automated systems.
he Court dismissed a writ petition challenging GST registration cancellation, noting the petitioner’s failure to file statutory remedies within prescribed timelines.
The court quashed a GST cancellation order issued without proper notice or reasons, emphasizing natural justice and the petitioner’s right to business under Article 19(1)(g).
Allahabad High Court held that GST registration cannot be cancelled without issuing a mandatory notice in Form REG-17, even in cases of voluntary surrender, setting aside cancellation and appeal orders.
High Courts clarify that procedural lapses cannot lead to permanent GST cancellation, emphasizing compliance, revival, and business continuity.
Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank account and directed a procedural review.
Madras High Court allowed revival of cancelled GST registration in line with Suguna Cut Piece Centre ruling, directing compliance-based restoration.
New GST Rules allow optional registration under Rule 14A for small B2B suppliers with output tax ≤ ₹2.5 lakh/month; eligibility, process and risks covered.
From Nov 1, 2025, GST registration to be granted in 3 days under Rule 14A for small B2B taxpayers with monthly tax liability up to ₹2.5 lakh.
