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...
The Calcutta High Court set aside cancellation of GST registration, noting it was based solely on non-filing of returns for six months. The Court granted the taxpayer four weeks to file returns and clear dues for restoration.
Holding that GST registration is not confined to individual districts, the Court ruled that the eligibility condition lacked rational nexus with procurement objectives. The clause was struck down as unconstitutional.
GST Portal enables Rule 14A withdrawal option after GSTR-1 blocking under 3-day registration rule. Taxpayers can now initiate corrective action online.
The High Court quashed an adjudication order as the notice was served only electronically after GST registration cancellation. Physical service under Section 169 was held mandatory.
The High Court set aside cancellation of GST registration and directed the petitioner to file all pending returns within 30 days. Arrears including tax, interest, and penalties remain payable.
The Court partly allowed the writ petition, noting that the petitioners claim was found genuine upon verification. Authorities were directed to reconsider restoration of GST registration from the original date.
The legal status depends on the time period involved. Past liabilities survive cancellation, while post-cancellation transactions are treated as those of an unregistered person.
GST law does not prohibit commercial dealings with cancelled GSTIN holders. The key issue is correct tax treatment, not the existence of the transaction itself.
The guide explains how applicants can track GST registration using the ARN through the portal, SMS, or login-based tools. It highlights what each status means and how to act promptly to secure approval.
The Court set aside retrospective GST cancellation as neither the SCN nor the order recorded reasons, reaffirming that authorities must justify retrospective action.
