GST NEWS BULLETIN

Non-filing of GSTR-3B over an extended period can lead to the cancellation of GST registration

The Hon’ble Kerala High Court in M/s Sanscorp India Pvt Ltd. v. The Assistant Commissioner, Goods and Service Tax Network, Union of India [WP(C) No.24904 of 2023 dated September 14, 2023] held that, if an assessee fails to file the returns for a continuous period of six months, his registration is liable to be cancelled and interest will be levied for any delayed payments.....

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Credit cannot be denied even if the assessee made a mistakenly filed TRAN-1 twice

The Hon’ble Madras High Court in M/s. Sri Renga Timbers v. The Assistant Commissioner (ST) (FAC) [W.P. No. 22854 of 2023 dated August 17, 2023] quashed the order passed by the Adjudicating Authority and held that the credit was validly availed cannot be denied, even if there were mistakes in the TRAN-1 returns filed twice.....

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