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Tag: GST Registration

GST ArticleHigh Court

No Late fees to be charged if returns not filed due to cancellation of GST registration, which was restored subsequently

byCA Bimal Jain25/01/202325/01/2023

The Hon’ble Calcutta High Court in M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/ Assistant Commissioner…

COMPLIANCE

Cancelled GST registration can be restored upon fulfilment of conditions

byCA Bimal Jain17/01/202317/01/2023

The Hon’ble Madras High Court in the matter of Pitchaiah Venkateshprumal v. Superintendent of CGST & Central Excise [W.P(MD). No.…

GST ArticleHigh Court

Cancellation of GST Registration without proper explanation is not sustainable

byCA Bimal Jain17/01/202317/01/2023

The Hon’ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II…

GST ArticleHigh Court

Directed the assessee to approach the appellate authority w.r.t. order detaining ‘Teak Sawn Timber’

byCA Bimal Jain12/01/202312/01/2023

The Hon’ble Calcutta High Court in Md. Yusuf v. State Tax Officer, Bureau of Investigation [MAT 1426 of 2022 with…

GST in Media

GST registration applicants’ details will be taken from IT database: CBIC

byAdmin08/01/202308/01/2023

The Central Board of Indirect Taxes and Customs (CBIC) said on Saturday those applying for Goods and Services Tax (GST)…

GST ArticleHigh Court

Notice to be served to the assessee before carrying out physical inspection of the business premises

byCA Bimal Jain06/01/202306/01/2023

The Hon’ble Delhi High Court in Aditya Narayan Ojha (Amit Associates) v. Principal Commissioner, CGST &Anr. [W.P.(C) No. 8508 of…

GST ArticleHigh Court

Cancellation of registration without providing opportunity of hearing is cryptic in nature

byCA Bimal Jain04/01/202304/01/2023

The Hon’ble Gujarat High Court in Mahendra Junabhai Zala v. Office of Deputy Commissioner, State Tax [R/Special Civil Application No.…

GST ArticleHigh Court

Transaction cannot be suspected when GST registration of other end dealer is cancelled with retrospective effect

byCA Bimal Jain30/12/202230/12/2022

The Hon’ble Calcutta High Court in M/s Shraddha Overseas Private Limited &Anr. v. The Assistant Commissioner of State Tax [M.A.T…

GST ArticleHigh Court

GST registration could not be cancelled on the basis of direction of Head Office without assigning any reason

byCA Bimal Jain28/12/202228/12/2022

The Hon’ble Telangana High Court in M/s S.B. Traders. v. The Superintendent [W.P. Nos. 39498 & 39502 of 2022dated October…

GST Notification CT

Notification no. 27/2022 – Central Tax dated 26.12.2022

byAdmin27/12/202201/04/2023

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS NOTIFICATION No. 27/2022-Central Tax…

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