Tag: GST Registration

ArticleGST Article

Doctrine of Proportionality applied to restore GST Registration on the condition of the  Taxpayer making complete payment

byCA Bimal Jain

The Hon’ble Bombay High Court in the case of Azaria Corp LLP v. The Deputy Commissioner of State Tax [Writ Petition No. 443 of 2025, order dated September 20, 2025] held that permanent cancellation of GST registration for procedural lapses, such as failure to file returns or timely pay dues, is disproportionate if the taxpayer has subsequently paid all outstanding amounts including dues, interest, and late fees, and made additional CSR contribution as directed by the Court.​

GST in MediaMedia

Reimagining GST registration through Agentic AI framework

byAdmin

Every day, two narratives emerge on India’s GST (goods and services tax) registration portal. The first belongs to Rajesh, a small manufacturer in Pune, who spends three days downloading a utility bill copy from online portals, locating, and scanning his rent agreement, compiling identification documents, and finally uploading them on the GST registration portal. The second narrative belongs to Priya,…

GST in MediaMedia

‘GST Act little beyond understanding of common man’; HC overturns restaurant registration cancellation

byAdmin

Uttarakhand high court has quashed the cancellation of a restaurant’s GST registration and allowed it to reapply, saying the GST Act remains “technically complex for citizens focused on running their daily businesses”. The division bench of Chief Justice G Narendar and Justice Alok Mahra held that the delay in seeking revocation must be condoned as such cancellations affect sources of livelihood and reduce state revenue.

ArticleGST ArticleHigh Court

Bombay HC directs deletion of GST registration obtained using impersonated Aadhaar and PAN

byCA Bimal Jain

The Hon’ble Bombay High Court in Vilas Prabhakar Lad held that GST authorities must delete the Aadhaar and PAN linked to the Petitioner’s name from the portal as the registration was fraudulently obtained and expressed deep displeasure at the systemic failure across statutory authorities to act upon clear evidence of impersonation and fraud.