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...
Show cause notice must clearly state allegations that concerned noticee has to meet. Any notice that does not qualify this criterion, cannot be considered as a SCN
HC held that as order not assign any reason for cancelling GST registration and is passed only on the ground that reply to show cause notice is not given. Non-submission of reply to SCN cannot be a ground for cancellation of registration.
Bansal Steels Vs Commissioner, Central Goods and Service Tax (Delhi High Court) The petitioner had applied for cancellation of its GST registration for the first time on 04.12.2018 with effect from that date, stating that the reason for seeking such cancellation was that it had discontinued/closed its business. The said application was rejected by an […]
Learn how to apply for GST registration online through the GST portal. Follow these steps to get your Goods and Services Tax Identification Number (GSTIN) hassle-free.
Order cancelling petitioner’s GST registration passed in violation of principles of natural justice, is liable to be set aside.
The respondent has since revoked the suspension of the petitioner’s registration and the same is active. It is also stated that the respondent has issued a demand notice dated 15.02.2023 under Section 73(5) raising a demand of ₹6,37,916.00/-. The said demand notice also states that in the event the demand is not paid, a Show Cause Notice under Section 73(1) would be issued.
Karnataka High Court in cancellation of GST registration held that sufficient time needs to be given for furnishing the documents, accordingly, order quashed with a direction to restore the proceedings for reconsideration by the department.
Andhra Pradesh High Court allowed the writ petition in the matter of cancellation of GST registration on account of non-filing of GST return as GST Tribunal has not been constituted.
Karnataka High Court in the case of revocation of cancellation of the registration for non-filing of returns, allowed the petition and directed Superintendent of Central Tax to pass suitable order for revocation in case pending returns are furnished by petitioner within a period of four weeks.
Many dealers are not able to file GST Revocation request due to time limit of 30 days. This is golden opportunity for them. They may file their returns within specified time period and save their GST Registration, GST Credits Etc.
