Articles for Gst Registration

Fake registration drive: GST officers detect 10,700 bogus firms, more than ₹10,000 crore evasion
2 months, 4 weeks ago

Fake registration drive: GST officers detect 10,700 bogus firms, more than ₹10,000 crore evasion

The Hindu  

“Tax officers have detected around 10,700 fake registrations under the GST, involving evasion of ₹10,179 crore in the ongoing all-India drive against fake companies set up to defraud the exchequer,” a senior official said on Tuesday. Central Board of Indirect Taxes and Customs member Shashank Priya said Aadhaar authentication of GST registration is already in place in 12 States and …

Tax States Registration Fake Crore Gst Drive
Fake registration drive: GST officers detect 10,700 bogus firms, over Rs 10k cr evasion
2 months, 4 weeks ago

Fake registration drive: GST officers detect 10,700 bogus firms, over Rs 10k cr evasion

Deccan Chronicle  

New Delhi: Tax officers have detected around 10,700 fake registrations under the GST, involving evasion of Rs 10,179 crore in the ongoing all-India drive against fake companies set up to defraud the exchequer, a senior official said on Tuesday. Central Board of Indirect Taxes and Customs member Shashank Priya said Aadhaar authentication of GST registration is already in place in …

Tax Fake Drive Itc Ims Gst Registration Fake Registration
Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court
4 months, 1 week ago

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court

Live Law  

The Madurai Bench of Madras High Court has held that the taxpayer cannot be mulcted with an unjust penalty due to a minor discrepancy in the PIN code in the GST registration, and the tax invoices are to be construed as a minor violation of the provisions of the respective GST enactments.The bench of Justice C. Saravanan has observed that …

Tax Penalty Gst Code Madras High Court Minor Pin
Denial Of ITC To Customers Is One Of The Consequence Of Retrospective GST Registration Cancellation: Delhi High Court
7 months, 3 weeks ago

Denial Of ITC To Customers Is One Of The Consequence Of Retrospective GST Registration Cancellation: Delhi High Court

Live Law  

The Delhi High Court has held that one of the consequences of cancelling a taxpayer's registration with retrospective effect is that the taxpayer's customers are denied the input tax credit availed in respect of the supplies made by the taxpayer.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that simply because a taxpayer has not filed the …

High Court Registration Delhi High Court Retrospective Effect Order Cause Notice
Indirect Tax Cases Monthly Round Up: January 2024
10 months, 2 weeks ago

Indirect Tax Cases Monthly Round Up: January 2024

Live Law  

Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. Case Title: Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance Case Citation: 2024 LiveLaw 52 On Wednesday, the Allahabad High Court …

India Tax Court Uttar Pradesh Customs Title Service
Return Not Filed Within Time Due To Unavoidable Circumstances: Allahabad High Court Directs Restoration Of GST Registration
1 year, 2 months ago

Return Not Filed Within Time Due To Unavoidable Circumstances: Allahabad High Court Directs Restoration Of GST Registration

Live Law  

The Allahabad High Court has directed restoration of GST registration of a firm as return could not be filed in time due to unavoidable circumstances. The Court noted that mother and sister of the petitioner died of prolonged illness, due to which petitioner suffered both mentally and financially, which were unavoidable circumstances. Accordingly, the Court directed the respondent to restore …

Court Registration Gst Deposit Petitioner Gst Registration Unavoidable Circumstances
Allahabad High Court Sets Aside Non-Speaking Order Cancelling GST Registration, Says Reason Is 'Heart Beat' Of Every Conclusion
1 year, 2 months ago

Allahabad High Court Sets Aside Non-Speaking Order Cancelling GST Registration, Says Reason Is 'Heart Beat' Of Every Conclusion

Live Law  

The Allahabad High Court has held that any order devoid of reasons will become lifeless as reasons are the heartbeat of every order. Placing reliance on the decision of the Supreme Court in The Secretary & Curator, Victoria Memorial v. Howrah Ganatantrik Nagrik Samity and ors., the Court held that an order without valid reasons cannot be sustained. Whether or …

Court Order Reason Reasons Gst Registration
‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation
1 year, 2 months ago

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation

Live Law  

While setting aside order cancelling GST registration of assesee on grounds that it was unreasoned, the Allahabad High Court has held that ‘reasons are heart and soul’ of any order. In absence of the same the order cannot be justified in the eye of law.” Reliance was placed on the judgments of the Allahabad High Court in Om Prakash Mishra …

Court Order Cancellation Reasons Petitioner Gst Registration
Rs 15,000 crore tax evasion detected, over 4,900 fake GST registrations cancelled
1 year, 5 months ago

Rs 15,000 crore tax evasion detected, over 4,900 fake GST registrations cancelled

Op India  

On the 5th of July, a senior tax official stated that the GST authorities have cancelled over 4,900 fake GST registrations, since the 16th of May, 2023. He stated that in the drive against fake registration, till July 4, over 69,600 GST Identification Numbers have been selected for physical verification by field tax officers. Speaking at the ASSOCHAM’s National Conclave …

Tax Tax Evasion Registration Fake Crore Gst Itc
Over 12,000 fake entities in GST; CBIC plans biometric authentication, tighter return filing
1 year, 5 months ago

Over 12,000 fake entities in GST; CBIC plans biometric authentication, tighter return filing

India TV News  

CBIC is working on biometric authentication of risky entities under GST as it looks to crack down on fraudsters who are misusing the PAN and Aadhaar of other people to obtain GST registration, CBIC chief Vivek Johri said. The biometric authentication of authorised representatives or directors or partners of a company will be made for new registration applications and existing …

Tax Fake Gst Pan Itc Gst Registration Cbic
CBIC Notifies The Guidelines For Processing Of Applications For GST Registration
1 year, 6 months ago

CBIC Notifies The Guidelines For Processing Of Applications For GST Registration

Live Law  

The Central Board of Indirect Taxes And Customs notified the guidelines for processing applications for registration.The instances have come to notice regarding unscrupulous elements obtaining fake/ bogus registration under GST and defrauding the Government exchequer. The instances have come to notice regarding unscrupulous elements obtaining fake/ bogus registration under GST and defrauding the Government exchequer. In one of the cases …

Tax Aadhaar Registration Fake Gst Pan Gst Registration
Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court
1 year, 7 months ago

Entitlement Of ITC After Cancellation Of GST Registration Can Be Considered During Revocation: Rajasthan High Court

Live Law  

The Rajasthan High Court has held that the assessee is entitled to lodge an ITC claim when the department considers the issue of revocation of GST registration cancellation.The bench of Justice Vijay Bishnoi and Justice Praveer Bhatnagar has directed the firm to file an application for restoration of its GST registration before the competent authority, which shall consider and decide. …

Registration Firm Gst Cancellation Itc Authority Petitioner
Centre allows biz to get GST licence reinstated
1 year, 8 months ago

Centre allows biz to get GST licence reinstated

Deccan Chronicle  

New Delhi: In a big relief to businesses, whose GST registrations were cancelled for non-filing of returns before December 31, 2022, the government on Sunday allowed them to apply for the revocation of cancellation by June 30. “However, the application for revocation shall be filed only after furnishing the returns due up to the effective date of cancellation of registration …

Return Gst Registration Late Fee Centre Allows
Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns
1 year, 9 months ago

Karnataka High Court Permitted Superintendent of Central Tax To Pass Orders For Revoking Cancellation Of GST Registration On Filing Returns

Live Law  

The Karnataka High Court has permitted the Superintendent of Central Tax to pass suitable orders for revocation of the cancellation of the GST registration, if the petitioner/assessee files returns.The single bench of Justice B. M. Shyam Prasad has observed that the cancellation of GST registration was without due opportunity and was arbitrary.The petitioner submitted that the respondent. The Karnataka High …

Tax Registration Respondent Kar Gst 2022 Cancellation
Withhold names of those selected for PD posts: HC
1 year, 10 months ago

Withhold names of those selected for PD posts: HC

Deccan Chronicle  

HYDERABAD: A two-judge bench of Telangana High Court on Monday directed authorities not to announce the final list of selected candidates for the posts of physical director. The bench, comprising Chief Justice Ujjal Bhuyan and Justice N. Tukaramji, was dealing with a writ plea filed by Devulapalli Mahesh Kumar and 64 others. HC terms cancellation of GST registration as illegal …

Justice Filed Bench Gst Illegal Gst Registration Petitioners
100 Important High Court Judgments of GST in 2022
1 year, 11 months ago

100 Important High Court Judgments of GST in 2022

Live Law  

Allahabad High Court: Allahabad High Court Stays GST Demand On Payment Of Royalty To Conduct Mining Activity Case Title: M/s Jitendra Singh versus Union of India The Allahabad High Court bench of Justice Saumitra Dayal Singh has stayed the GST demand on payment of royalty to conduct mining activity. Show Cause Notice Cancelling GST Registration Must Disclose Reason: Allahabad High …

India Karnataka Justice High Court Tax Court Bombay High Court
Tax Cases Monthly Round-Up: December 2022
1 year, 11 months ago

Tax Cases Monthly Round-Up: December 2022

Live Law  

Indirect Taxes Supreme Court Case Title: CIT Versus Swapnil Finance Pvt. ITAT Case Title: Sudhir Chadha Versus ACIT The Delhi Bench of the Income Tax Appellate Tribunal has held that the department is not allowed to travel beyond the issues involved in limited scrutiny cases. Case Title: ITO Versus Dr. Satish Natwarlal Shah The Ahmedabad Bench of the Income Tax …

India Justice Tax Court Customs Natural Justice Income Tax
Rejection Of Appeal For Restoration Of GST Registration - Delay Of 1 Day Is Hyper Technical: Himachal Pradesh High Court
1 year, 11 months ago

Rejection Of Appeal For Restoration Of GST Registration - Delay Of 1 Day Is Hyper Technical: Himachal Pradesh High Court

Live Law  

The Himachal Pradesh High Court has held that the rejection of an appeal for the restoration of GST registration for a delay of 1 day is hyper-technical.The division bench of Justice Tarlok Singh Chauhan and Justice Virender Singh has allowed the claim of the petitioner, stating that the view taken by the appellate authority is quite hyper-technical and academic and …

Appeal Registration Gst Petitioner Gst Registration 1 Day Hyper Technical
All India Tax Cases Half Yearly Digest: January To June 2022
2 years, 1 month ago

All India Tax Cases Half Yearly Digest: January To June 2022

Live Law  

Indirect Tax Supreme Court Case Title : Union of India and Anr versus M/s Mohit Minerals Through Director Citation : 2022 LiveLaw 500 In a significant verdict, the Supreme Court held that the recommendations of the GST council are not binding on the Union and the State Governments. Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax …

India Karnataka Justice Delhi Supreme Court High Court Tax
SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration
2 years, 2 months ago

SCN Without Any Reasons: Delhi High Court Quashes Order Cancelling GST Registration

Live Law  

The Delhi High Court has quashed the order cancelling the GST registration as the Range Inspector has physically verified the premises, neither by serving any notice of the physical verification nor in the report generated after the verification was uploaded on the portal.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that there was an …

Court Registration Order Gst Petitioner Gst Registration Scn
Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court
2 years, 2 months ago

Physical Verification Of Business Premises For GST Registration Without Issuing Notice Is Violation Of Principle Of Natural Justice: Delhi High Court

Live Law  

The Delhi High Court has held that the physical verification of business premises for GST registration without issuing a notice is a violation of the principle of natural justice.The division bench of Justice Rajeev Shakdher and Justice Taravitasta Ganju has noted that the proper officer opted to have the petitioner's business premises inspected, albeit without the presence of its. The …

Justice Verification Natural Justice Registration Delhi High Court Physical Verification Notice
GST Registration, FSSA License Cannot Be Granted If The Premise Is Under Dispute: J&K&L High Court
2 years, 3 months ago

GST Registration, FSSA License Cannot Be Granted If The Premise Is Under Dispute: J&K&L High Court

Live Law  

The High Court of Jammu & Kashmir and Ladakh has held that the GST Registration cannot be granted if the ownership of the business owner's premise is under dispute.The single bench of Justice Sanjeev Kumar observed that until the dispute is settled between the parties amicably or through intervention of the Court of competent jurisdiction, neither the designated authority under …

High Court Dispute Restaurant Registration Respondent Act Gst
Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration
2 years, 4 months ago

Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration

Live Law  

The Allahabad High Court has imposed a cost of Rs. The petitioner is a partnership firm carrying on the business of manufacture and trading of veneer and was granted the registration number under the CGST Act 2017. In response to the application filed by the petitioner, a show-cause notice was again issued on 13.06.2020 stating that the application for revocation …

Registration Application Notice Act Gst Petitioner Gst Registration
Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order
2 years, 6 months ago

Gujarat High Court Quashes Non-Speaking And Vague GST Cancellation Order

Live Law  

The Gujarat High Court bench of Justice J.B. Pardiwala as he then was and Justice Nisha M. Thakore has quashed the GST cancellation order as it was non-speaking and vague. A show cause notice was issued by the State Tax Officer on Form GST REG-17/31 under Section 29 of the CGST Act, 2017 read with Rule 22 of the CGST …

Gujarat Order Gst Registration