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...
The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied merely because the sellers registration was cancelled retrospectively.
The Calcutta High Court set aside cancellation of GST registration and granted the taxpayer four weeks to file pending returns and clear dues. The ruling emphasizes providing an opportunity to regularise compliance where revenue interests are not adversely affected.
The Allahabad High Court quashed GST registration cancellation and revocation rejection orders after finding that hearing dates were fixed before the expiry of the reply period. The Court held that such notices deny a meaningful opportunity of hearing and violate natural justice.
The Karnataka High Court set aside GST registration cancellation after finding that the taxpayer was in custody and unable to respond to the show cause notice. The Court held that the proceedings violated principles of natural justice.
The Court held that cancellation of GST registration for procedural non-compliance should not permanently deprive a taxpayer of business operations when the defaults can be remedied through statutory compliance.
The Bombay High Court held that Section 65 audit proceedings can be initiated even after GST registration is cancelled if the audit pertains to a period when the taxpayer was registered. Cancellation of registration does not extinguish statutory obligations relating to past tax periods.
The High Court held that portal-only service of a show cause notice after GST registration cancellation violated natural justice. The tax order was quashed, with liberty granted to issue a proper notice.
The Delhi High Court held that GST registration could not be cancelled retrospectively when the show cause notice did not indicate such action. The order was quashed as it travelled beyond the scope of the notice.
The Madras High Court held that suspension of GST registration through the impugned GST REG-17 notice was unwarranted. While allowing cancellation proceedings to continue, the Court quashed the suspension portion of the notice and directed adherence to the Suguna Cut Piece Center guidelines.
The Court set aside a Section 73 order after finding a violation of natural justice. It held that after cancellation of registration, mere uploading of a notice on the GST portal was insufficient.
