Home Highlights July 2022 Year 2022 This

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1. Cancellation of registration certificates - Non-furnishing of GST returns due to COVID - The High Court interpreted Rule 22 of the CGST Rules, 2017, particularly the...

2. Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

3. Revocation of cancellation of registration - Rule 23 of the Central Goods and Services Tax Rules, 2017 - Pending Returns to be filed within 30 days

4. Seeking revocation of suspension of the Customs license - execution of fake export through Land Customs Station - the Tribunal found that the continuous suspension of...

5. Suspension of registration - Procedure prescribed for suspension of RC in case of discrepancy is found in the GST returns - Rule 21A of the Central Goods and Services...

6. Simplified auto-registration of beneficiaries (IEC holders) on ICEGATE for eSANCHIT and other benefits

7. Continuation of suspension of ‘customs broker’ licence - such instances of suspension should be followed by proceedings, including issue of chargesheet within the...

8. Suspension of CHA License - Department appears to have taken advantage of the expressions 'suspension' appearing under Regulation 20 as well as Regulation 22 - The...

9. Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a...

10. Intimation for suspension and notice for cancellation of registration - New GST Form inserted

11. Revocation of cancelled petitioner's GST registration - The cancellation of registration in the instant case is under Section 29(2)(a) of the CGST Act and the order...

12. Effective date of registration certificate - conversion of the provisional registration to a permanent registration - When the provisional registration granted to the...

13. Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity...

14. Seeking revocation of order of cancellation of registration - The High Court directed the petitioner to file returns for the period prior to the cancellation of...

15. Revocation of GST registration - as now the Petitioner has regularized the returns upto March 2023 and is also willing to regularize the future returns within four weeks...