The Hon’ble Rajasthan High Court in the case of Leighton India Contractors Private Limited vs Union of India & Ors held that a company registered in one State which fails to comply with GST provisions, including filing of returns, would be treated as a defaulter and can be denied registration in another State, as the GST framework is both State-centric and Central-centric.
The finance ministry is in discussions with state governments to ease the requirement for update of goods and services tax (GST) registrations to include each dark store and warehouse operated by ecommerce (ecom) and quick-commerce (qcom) companies, amid rapid expansion of such facilities across smaller cities.
The Hon’ble Gauhati High Court in the case of Shashi Kumar Choudhury held that a show-cause notice proposing cancellation of GST registration which merely reproduces statutory provisions without disclosing the tax period, ..
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)
