Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Delhi High Court
Where biometric AADHAR-based authentication was not fully implemented despite ministerial statement, resulting in continued fraudulent registrations using stolen or frozen PAN/AADHAR, authorities nationwide were directed not to allow any GST registration without mandatory biometric-based AADHAR authentication to prevent revenue loss and harassment of innocent persons
Delhi High Court
Where writ petitions sought directions to authorities to curb rampant fake GST registrations using PAN and Aadhaar, and respondents had failed for nearly nine years to effectively address issue, with even deputed police officials unaware of problem, respondents were given a final opportunity to propose and implement an effective solution, failing which further appropriate orders would be passed
Madras High Court
Where petitioner’s application for fresh registration was rejected solely for non- filing of returns up to cancellation date after statutory due date for doing so had expired and no extension notification was issued, petitioner could not be compelled to do an impossible act, making rejection unsustainable and authorities were directed to reconsider subject to fulfillment of remaining registration conditions