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 : Section 23 of the CGST Act specifies categories of persons who are not liable to obtain GST registration regardless of turnover. T...
Goods and Services Tax : GST registration liability is determined based on aggregate turnover computed on an all-India basis for all registrations under th...
Goods and Services Tax : GST Portal enables Rule 14A withdrawal option after GSTR-1 blocking under 3-day registration rule. Taxpayers can now initiate corr...
Goods and Services Tax : The legal status depends on the time period involved. Past liabilities survive cancellation, while post-cancellation transactions ...
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 High Court set aside the cancellation of GST registration because the order was cryptic and lacked reasons or reference to sup...
Goods and Services Tax : The Gauhati High Court held that when a taxpayer clears outstanding tax, interest, and late fees and files pending returns, author...
Goods and Services Tax : The Uttarakhand High Court held that service of notice solely through the GST portal is invalid when the taxpayer’s registration...
Goods and Services Tax : The Court revoked cancellation of GST registration after accepting that the taxpayer’s failure to file returns for six months wa...
Goods and Services Tax : The High Court revoked cancellation of GST registration after accepting the petitioner’s explanation of financial and health dif...
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 High Court refused to entertain a writ petition filed long after the assessment order. Delay could not be justified on the plea of inability to access the GST portal.
The High Court set aside retrospective GST registration cancellation after finding that the show cause notice failed to specify the default period or dues, violating natural justice.
The High Court set aside GST registration cancellation where fraud was alleged without evidence or particulars. It held that vague notices and bald orders violate natural justice.
Clarifies the fast-track GST registration process under Rule 14A. The key takeaway is approval within three working days for eligible, low-risk applicants—not a guaranteed same-day right.
Reversal ordered due to cancelled registration was set aside once the cancellation itself was undone. The ruling reaffirmed the linkage between valid cancellation and ITC reversal.
The court held that cancellation for six months’ non-filing could be revoked where the explanation was genuine. Restoration was allowed subject to strict compliance with return filing and payment conditions.
The High Court declined to entertain a writ petition against cancellation of GST registration as an effective statutory remedy existed. The taxpayer was directed to seek revocation before the proper officer.
Rajasthan High Court held that appellate authorities cannot extend limitation beyond Section 107 of CGST Act, but condoned delay as the petitioner had sought registration cancellation and reasonably missed the portal order, directing appeal hearing on merits.
The High Court ruled that ITC cannot be reversed when the supplier was registered at the time of purchase and the transaction was genuine. The key takeaway is that buyers are not responsible for a supplier’s future non-compliance.
The Court set aside cancellation of GST registration after finding that it was based solely on an invalid field visit report without witnesses or proper procedure. The ruling emphasizes that unilateral inspections cannot justify cancellation.
