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 quashes GST registration cancellation lacking reasons, asserting doctrine of merger doesn’t apply when appeal is dismissed on limitation.
A public outcry over alleged delays and potential corruption in the Goods and Services Tax (GST) registration process, ignited by a LinkedIn post from a frustrated entrepreneur, drew a swift response from Union Finance Minister Nirmala Sitharaman and the Central Board of Indirect Taxes and Customs
Allahabad High Court rules GST registration cancellation invalid if grounds in final order differ from the show cause notice, emphasizing natural justice and due process.
The Madras High Court ordered the conditional revival of a GST registration cancelled for non-filing, following precedent set in the Suguna Cutpiece case.
Orissa High Court rules GST registration cannot be cancelled without proper evidence verification. Jay Jagannath Filling Station’s cancellation set aside.
Delhi High Court sets aside retrospective GST registration cancellation for Garg Candle Works, citing invalidity when assessee had applied for closure.
Delhi High Court sets aside retrospective GST registration cancellation, ruling authorities must provide reasons and proper notice for retroactive effect.
Madras HC directs GST department to follow specific process, including personal hearing, for Vrishti Mercantile’s cancelled registration via revocation route.
Telangana High Court sets aside GST registration suspension for Rayees Metal, ruling the cryptic show cause notice violated natural justice and livelihood rights.
High Court sets aside GST registration cancellation order, citing absence of reasons and procedural lapses, directs fresh consideration.
