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...
Read the Delhi High Court judgment in R.K. Metal Industries’ case. Learn why GST registration cannot be arbitrarily cancelled due to non-filing of returns. Retrospective cancellation overturned.
Explore the Delhi High Court’s directive on resolving ITC claim discrepancies due to retrospective GST registration cancellation. Full judgment details of Cuthbert Winner LLP Vs Assistant Commissioner Of CGST & Anr.
Delhi High Court judgment on K. Metal Industries vs Commissioner of GST & Anr. highlights that GST registration cannot be retroactively cancelled without proper reason. Full text and analysis provided.
Pratima Tyagi v. Commissioner of GST: Delhi High Court rules GST cancellation effective from business closure date, emphasizing reason and natural justice
Delhi High Court overturns the cancellation of Aaira Batteries’ GST registration, citing a lack of natural justice. Detailed analysis of the case and implications for businesses.
Service of notice for cancellation of GST registration through e-portal only without physical means was not valid as assessee could not open the e- Portal, due to cancellation of their GST registration and the respondent could expect assessee to know of the issuance of show cause notice or any other communications which were sent through e-Portal.
Explore the recent Madras High Court ruling on GST Registration dispute involving Gopal Selvam. Details on the grounds, court’s view, and implications for businesses.
Explore the essentials of India’s GST certificate, from registration to validity, as a crucial document for businesses. Learn its significance, issuance, and legal implications.
Delhi High Court directs restoration of GST registration for ATT SYS India Pvt Ltd, canceled without a hearing. Analysis of the judgment and its implications.
Allahabad High Court judgment on GST case – Hindustan Paper Machinery Industries vs Commissioner CGST. Analysis of cancellation order and the importance of due process.
