| International Value Retail Pvt. Ltd. in W.P.A. 11147 of 2020 (High Court-Kolkata) |
Application for revocation of cancellation of registration restore when the business could not be started from the registered premises due to COVID ou... |
| TVL. Vectra Computer Solutions in W.P.(MD)No.9531 of 2020 & W.M.P.(MD)No.8587 of 2020 (High Court – Madras) |
Personal hearing is mandatory to cancel the registration under GST
In this case, the petitioner was filing returns under the Tamil Nadu Value Add... |
| M/s Dilip Kumar Chandulal & 1 other(s) Vs. State of Gujarat & 1 other(s) in R/Special Civil Application No. – 4340 of 2022 ( High Court – Gujarat) |
GST registration cannot be cancelled due to mistake of counsel
Facts: -
The consultant of the petitioners wanted to cancel the registration of... |
| M/s Mansi Oils & Grains Pvt. Ltd. in Order No. 024/WBAAR/2020-21 (A.A.R. – GST – West Bengal) |
Liquidator is required to take compulsory registration under section 24 of CGST Act,2017.
Facts- NCLT has appointed Smt. Rachna Jhunjhunwala as liqui... |
| M/s Jaimin Engineering Private Limited in ADVANCE RULING NO. RAJ/AAR/2018-19/07 (A.A.R. – GST – Rajasthan) |
Registration is required in the State where assessee has fixed establishment of operation
Facts: In this case, the applicant is engaged in constru... |
| M/s Medivision Scan and Diagnostic Research Centre (P) Ltd. in Advance Ruling No. KER/41/2019 (A.A.R. – GST – Kerala) |
Services provided by diagnostic centres is healthcare services not liable to GST and no requirement to take registration
Facts: In this case, the ap... |
| DR. H.B. Govardhan in Advance Ruling No. KAR ADRG 04/2021 (A.A.R. – GST – Karnataka) |
Doctor providing intermediary services along with health care services is liable to take registration.
Facts- In this case the applicant is a proprie... |
| M/s Gew (India) Pvt. Ltd. in ADVANCE RULING NO. KAR ADRG 63/2021 (A.A.R. – GST – Karnataka) |
No need to take separate registration in case of supply of works contract services outside the state.
Facts- In this case, the applicant is a company... |
