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...
Explore the Delhi High Court’s ruling on retrospective GST registration cancellation. Learn about the importance of justification and objective criteria. Full judgment analysis.
Explore the Delhi High Courts decision setting aside GST registration cancellation due to an invalid Show Cause Notice lacking proper reasoning. Legal insights on the case.
Explore the Sharda Metal Works case as Delhi High Court quashes GST registration cancellation, citing lack of proper reasoning. Analysis of the impact and legal implications.
Explore Delhi High Court verdict on GST registration cancellation. Learn about case, retrospective implications, and crucial date in this detailed analysis.
Explore case of Mr. Mahabir Prasad Kedia vs Assistant Commissioner of State Tax. Calcutta HC directs SGST Authority to await CGST adjudication
Explore the Delhi High Court ruling in Sant Ram v. Delhi State GST. Understand the importance of Proper Officers independent decision on GST registration cancellation.
Explore the recent Bombay High Court judgment in the case of Monit Trading Pvt. Ltd. against the Union of India & Others, analyzing procedural irregularities and legal nuances leading to the restoration of Monit Trading’s registration under the CGST Act, 2017.
Bombay High Court quashes GST registration cancellation order, citing lack of reasons in the show cause notice. Detailed analysis, implications, and restoration order provided.
In a recent judgment, the Patna High Court dismissed a writ petition challenging the cancellation of GST registration by the Union of India. The petitioner, Ramesh Radav, contended that the cancellation order, dated 20.01.2021, was based on a show-cause notice that directed appearance on 04.01.2021.
Read the full text of Delhi High Court’s order in Shiv Enterprises vs Principal Commissioner case. Court directs expedited processing of GST registration cancellation application within six weeks.
