Stay updated
The Hon’ble Bombay High Court in the case of Kishore Nichani held that where there is no outstanding GST liability and all government dues stand cleared, the Petitioner is entitled to restoration of GST registration, and failure to revoke cancellation of registration is contrary to Section 30 read with Rule 23 of the CGST Rules, 2017.
ICAI issued Handbook on Registration in November, 2025
The Hon’ble High Court of Andhra Pradesh in the case of R K I Builders Private Limited v. The Superintendent of Central Taxes [WRIT PETITION NO: 32994/2025, order dated December 17, 2025] held that rejection of amendment application for GST registration (FORM GST REG-05) and suo motu cancellation of registration (FORM GST REG-19) ordered against the Petitioner are unsustainable where the Petitioner underwent Corporate Insolvency Resolution Process (CIRP), pursuant to which a new management was installed by NCLT orders and registration was restored.
In this article the applicability of GST provisions to such warehouse keeping imported goods which is working in other State than the State in which the registered person is running business.
THE AUTHORITY FOR ADVANCE RULING UNDER GST, WEST BENGAL Maheshwary Ispat Ltd., decided on 27-2-2025
The Hon’ble Supreme Court in the case of Rudra Vikram Singh held that the plea for tighter GST registration norms involving mandatory multi-layer verifications and biometric authentication is dismissed, reinforcing that the balance between ease of doing business and fraud prevention lies in the hands of the executive, not judicial mandates.
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF SRI Vari Industrial Works V/s Commissioner-Appellate Authority (ST)
Finance minister Nirmala credited GST reforms for ‘euphoric buying and selling” during the festive season while urging officials to make life simpler for honest taxpayers, without sparing the dishonest.
A Simplified GST Registration Scheme u/r 14A
Jamal Mohamed Jahir Hussain V/s Superintendent of CGST and Central Excise, decided on 8-11-2024