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...
Orissa High Court revokes GST cancellation after petitioner deposits all dues. Delay in revocation application condoned. Read full case details.
The Gauhati High Court ruled that GST registration cancellation can be revoked if pending returns are filed and dues are cleared under Rule 22 of CGST Rules.
The Gauhati High Court directed the restoration of a canceled GST registration, allowing revival upon filing returns and clearing dues under Rule 23 of CGST Rules.
The Gauhati High Court directed the revocation of a GST registration cancellation, allowing restoration upon payment of dues. The order aligns with past precedents.
The Gauhati High Court set aside a GST registration cancellation order, ruling it lacked reasoning and due process, impacting the petitioner’s business operations.
GST registration in Jharkhand & Andaman now requires biometric Aadhaar authentication and document verification at GST Suvidha Kendras. Learn the new process.
Andhra Pradesh HC rules that GST registration cannot be refused solely because an assessee belongs to another state. Legal trade rights must be upheld.
Orissa High Court permits revocation of GST registration cancellation, provided the assessee clears all dues, following a similar ruling in Mohanty Enterprises.
Orissa High Court condones delay in GST revocation application, allowing reinstatement upon payment of dues and compliance with required formalities.
Patna HC dismisses Vaishnavi Enterprises’ plea against GST registration cancellation due to delayed appeal and failure to use the Amnesty Scheme.
