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...
Learn the mandatory steps and required documents for GST registration for a sole proprietor in India. Know the turnover limits, necessary proofs, and tips for a smooth online application.
Calcutta High Court ruled that GST registration cannot be cancelled retrospectively if the show cause notice lacks clear allegations or retrospective proposal.
The Delhi High Court quashed the retrospective GST cancellation of M/s Kansal Associates, whose sole proprietor died during the COVID-19 pandemic, ruling that the legal heir must be given a fresh opportunity to file a reply and receive a personal hearing on the Show Cause Notice.
The Allahabad High Court addressed the repeated cancellation of a firm’s GST registration, noting the department’s assertions of a non-existent business and forged credit.
A comprehensive guide to applying for a 15-digit GSTIN online in 2025. Learn the step-by-step process, required documents (PAN, Aadhaar, address proof), zero government fees, and how to check your ARN status.
Delhi High Court uses Article 226 to restore GST registration, finding the delay in filing returns was due to the department denying portal access after initial cancellation.
Gauhati High Court directs GST authorities to consider the restoration of a cancelled GST registration, even after the 270-day limitation period, provided the taxpayer furnishes all pending returns and pays dues, interest, and late fees.
The Uttarakhand High Court’s recent judgment in the Puran Singh case sets a clear precedent for the revocation of GST registrations cancelled due to non-filing of returns.
The Andhra Pradesh High Court allowed the petition of R K I Builders Private Limited, setting aside the retrospective cancellation of its GST registration from 01.07.2017.
The Uttarakhand High Court, following prior judicial precedents, allowed a petitioner whose GST registration was cancelled for failing to file returns to apply for revocation.
