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...
Read about the Delhi High Court’s decision in R8 Space Design Pvt Ltd vs Principal Commissioner State Tax Delhi & Anr, where the court cancels GST registration retrospectively from the date of the show cause notice, citing lack of reasons for retrospective cancellation.
Learn about the modified GST registration process in Assam regarding notarized rent deeds and affidavits. Understand the implications and procedures.
While both parties desired the cancellation of GST registration, the court, considering Veetrag Traders’ intention to cease business operations, modified the impugned order to cancel the registration from 01.10.2019, the date of application for cancellation.
Read the Orissa High Court judgment on Bhagabati Prasad Kar vs. Superintendent of CGST & Central Excise, where delay in revocation application was condoned and GST return accepted.
Shri Balaji Agro Industries vs State of Punjab: High Court rules suspension of GST registration revoked if no decision on show cause notice within 30 days.
Considering that the petitioner had ceased business operations since May 16, 2023, the court modified the cancellation date to align with the cessation of activities, ensuring fairness and compliance with Section 29 of the Central Goods and Services Tax Act, 2017.
Read the Orrisa High Court judgment on Rakesh Kumar Sethi vs. Commissioner of CGST, where the delay in filing a revocation application was condoned, and GST return accepted.
Madras HC instructs appellate authority to review appeal against GSTIN cancellation over non-filing of returns. Details of the case of Ashpra Interiors Pvt Limited vs Commissioner of GST & Central Excise provided.
Delhi High Court modifies retrospective cancellation of GST registration in Supreme Enterprises case, citing lack of cogent reasons and procedural lapses. Read full judgment analysis.
Delve into the complexities of GST provisions for work contractors, exploring registration requirements, input tax credit eligibility, and the determination of place of supply.
