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 AAR held that a construction site with sufficient permanence and resources constitutes a fixed establishment. As a result, the contractor must obtain GST registration in the State where the site is located.
The Government informed Parliament that GST thresholds remain as revised in 2019. Any further increase depends on a fresh recommendation from the GST Council, which has not been made.
The case addressed cancellation of GST registration due to non-filing of returns. The High Court allowed the taxpayer to seek revocation by filing pending returns and paying dues.
The court held that once all GST dues, interest, and penalties are cleared, authorities must consider revocation of cancellation. Permanent cancellation after compliance was found unjustified and contrary to the statutory scheme.
The High Court held that once a company undergoes CIRP and new management is installed, GST authorities must recognize this legal shift and cannot act as if the old management continues.
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.
