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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.​

GST in MediaMedia

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,…