The Court held that cancellation for non-filing of returns can be reconsidered if the taxpayer files pending returns and clears dues, directing authorities to consider ...

High courts are tightening scrutiny of GST enforcement actions, emphasising due process and procedural fairness in cases ...

Court held retrospective cancellation invalid if not proposed in show cause notice. Key takeaway: Proper notice is mandatory for valid ...

The Goods and Services Tax (GST) was implemented by the government in July 2017 to replace various existing indirect taxes including excise duty, VAT, purchase tax, and service tax. Under the GST ...

The proof of business existence can be given by way of electricity bills, maintenance bills or photographs of office ...

A GST registration rejection involving a legal heir applying after the death of a sole proprietor has highlighted procedural ...

GST Council Meeting Expectations: All eyes are on a key meeting of the all-powerful GST Council -- the government's top indirect tax rate-deciding body chaired by the finance minister -- scheduled ...

It is well known that a GST/HST-registered person can purchase certain types of commercial real property without paying GST/HST to the vendor. Under subsection 221(2) of the Excise Tax Act (Canada) ...

Trying to get a business loan can feel like hitting a wall. Banks want proof to check if your business is real and active, and your financial reports might not be enough. The solution? Your GST ...