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...
Analysis of Jones Diraviam Vs Deputy Commissioner GST Appeal ruling by Madras High Court. Impact on businesses, legal considerations, and rights of entrepreneurs.
Allahabad High Court, in the case of Saini Engineering And Civil Contractor vs. State of UP And 2 Others, set aside the orders cancelling registration under the Uttar Pradesh Goods and Services Tax Act, 2017, due to lack of reasoning, and directed a fresh adjudication with an opportunity for the petitioner to present their case.
Circular No. 4/2024 by the Tamil Nadu Commercial Taxes Department outlines SOP for welcoming new GST registrants, enhancing compliance, and reducing non-existence.
Unreasoned GST registration order deemed invalid by Allahabad High Court. Judicial orders must provide sufficient reasons to be legally upheld.
Delhi High Court directs modification of GST registration cancellation, now effective from the date of the show cause notice, with detailed analysis.
Delhi High Court overturns rejection of GST registration cancellation due to lack of mention of personal hearing in notice. Full text judgment provided.
Delhi High Court quashes a defective Show Cause Notice on GST demand, ruling it vague and lacking details. Detailed analysis and implications provided.
Delhi High Court allows JVN Traders Pvt Ltd time to furnish details for GST cancellation after application delay. Full text of the judgment/order provided.
Delhi High Court judgment discusses the consequences of retrospective GST registration cancellation, including denial of input tax credit (ITC) to customers. Full analysis here.
Delhi High Court sets aside an order regarding the cancellation of GST retrospectively in absence of a reply to an opportunity to hear under Section 75(4) CGST Act, remitting the matter for re-adjudication.
