Browsing author

Arpit Kulshrestha

Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous.

Delhi HC Quashes GST Reg. Order, Citing Lack of Evidence That Taxpayer Was Not Operating at Principal Place of Business

The Delhi High Court quoting the order cancelling the applicant’s GST registration with the retrospective effect does not show any cause except directing to the SCN, quashing the mentioned order, and allowing the applicant to furnish a reply to the show cause notice. The Division Bench of Justice Vibhu Bakhru and Justice Sachin Datta noted […]

Gujarat HC Criticizes Authority for ‘Cryptic’ GST Notice in Reg. Cancellation, Despite 2022 Orders

GST authorities are criticized by the Gujarat High Court for their failure to follow the two-year-old guidelines that they have issued in Aggrawal Dyeing & Printing vs. the State of Gujarat (2022) for issuance of reasoned show cause notices (SCN) for cancellation of GST registration. In the same matter High Court asked the authorities to […]

Businesses, Be Prepared for the Upcoming GST E-Invoice for B2C Launch

GST Network CEO Manish Kumar Sinha said, the design framework for the implementation of GST e-invoicing for retailers is mostly complete and is currently undergoing review by industry specialists. In the B2B sector e-invoicing is already present. Earlier this month GST Council in its meeting wished to extend e-invoice to the B2C sector on a […]

Telangana HC: Appellate Authority is Legally Empowered to Decide on the Jurisdiction of a GST Order

The Telangana High Court in a ruling ruled that the appellate authority is qualified to decide questions of jurisdiction against Goods and Services Taxes (GST) orders. The decision was directed towards a writ petition contesting an SCN and the following order originally issued via the GST authorities. The applicant claimed that the officer who furnished […]

Officials Cancelled GSTIN Despite Proof of Monthly GST Returns: Madras HC Sets Aside Cancellation Order

The cancellation of the GST registration of the applicant has been revoked by the Madras High Court, remarking that the applicant has furnished proof of timely submission of monthly returns. The court remarked that a procedural lapse via the department which was not able to consider the furnished evidence of filings before the issuance of […]