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...
Calcutta High Court overturns GST registration cancellation for ED And F Man Commodities, citing defective show cause notice and natural justice violation. Case remanded for fresh proceedings.
Delhi High Court reinstates AP Manufacturing Co.’s GST cancellation appeal, citing lack of show cause notice service and natural justice violation, following precedent.
Jammu & Kashmir High Court revokes GST suspension for assessee, mandating compliance with returns, taxes, and penalties within seven days of restoration, mirroring past rulings.
Delhi High Court quashes GST orders against National Enterprises, mandating an opportunity for hearing even after registration cancellation, as notices were not served.
Delhi High Court directs GST registration cancellation for Sparkle Gold from February 1, 2023, setting aside retrospective cancellation to 2018 due to lack of notice.
Delhi ITAT rules business expenses with genuine payments and TDS cannot be disallowed solely for payees’ lack of GST registration.
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification: Allahabad HC
High Courts direct timely resolution of GST registration cancellation SCNs & rectification applications, protecting business rights from prolonged suspensions.
Allahabad High Court rules against GST registration cancellation for Nitco Coating Agency, citing a lack of physical notice and personal hearing, a violation of natural justice.
J&K High Court orders conditional GST registration restoration for Jan Mohammad Wani, following Sheikh Mohammad Yousuf precedent. Compliance with tax filings and payments mandated within two weeks.
