GST DAILY – 480 : Sale of assets of a company in liquidation by liquidator constitutes a supply of goods/services under GST: AAR
THE AUTHORITY FOR ADVANCE RULING UNDER GST, WEST BENGAL Maheshwary Ispat Ltd., decided on 27-2-2025
Tag: GST Registration
SC declines to Intervene in Public Interest Litigation Seeking Stricter GST Registration Norms
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.
GST DAILY – 420 : GST registration to be restored as assessee could not file returns due to health conditions: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF SRI Vari Industrial Works V/s Commissioner-Appellate Authority (ST)
Support honest taxpayers: Sitharaman to GST officers
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.
Advisory for Simplified GST Registration Scheme
A Simplified GST Registration Scheme u/r 14A
GST DAILY – 398 : GST registration shall stand revived upon payment of tax, penalty and uploading of pending returns: HC
Jamal Mohamed Jahir Hussain V/s Superintendent of CGST and Central Excise, decided on 8-11-2024
Doctrine of Proportionality applied to restore GST Registration on the condition of the Taxpayer making complete payment
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.
Reimagining GST registration through Agentic AI framework
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,…
Clarification on requirement of separate GST registration for importers storing goods in Warehouses in other States
CBIC issued clarification via F. No. CBIC-20016/75/2025-GST dated 25.09.2025 on requirement of separate GST registration for importers storing goods in Warehouses in other States
GST DAILY – 372 : HC set aside cancellation of GST registration due to mismatch in door number of business premises
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Professional Car Decors V/s Superintendent of CGST & C.Ex., decided on 12-9-2024