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...
Learn about the cancellation, suspension, and revocation of GST registration in India, including procedures, reasons, and relevant case laws for understanding the legal framework.
Delhi High Court rules that proper officer must reach objective satisfaction before retrospectively cancelling GST registration. Key insights explained.
Bijender Thakur vs Commissioner of GST & Ors.: Delhi High Court allows cancellation of GST registration from retrospective date under Section 29(2) of CGST Act, clarifying conditions.
Read about the Delhi High Court’s ruling in Amar Enterprises vs. Commissioner of Delhi Goods and Services Tax, quashing the retrospective cancellation of GST registration.
Explore the Delhi High Court’s ruling in Optimum Viking Satcom India Pvt. Ltd. vs. Principal Commissioner, quashing retrospective GST registration cancellation and emphasizing objective criteria.
Read the Delhi High Court’s judgment on the reversal of GST registration cancellation for Singh Trading Co due to alleged tax evasion. Get insights into the re-adjudication process.
Read the Delhi High Court’s directive on cancelling GST registration for Vaani Enterprises. Discover the implications and requirements outlined in the judgment.
Delhi High Court amends GST registration cancellation date for Northern Hosiery Factory, setting precedent on retrospective changes without reasons.
Delhi High Court restores GST registration canceled without proper assessment, emphasizing the necessity for mindful administrative action.
Delhi High Court modifies GST cancellation date, emphasizing the importance of considering the Show Cause Notice date in cancellation decisions.
