Daily GST Updates – October 24, 2022

• Authority cancelling GST Registration must Indicate Reasons for the same in order
• Collection Charges not payable if VAT Defaulter opts For Kerala Amnesty Scheme, 2017
• No Service Tax exemption on Computer Education Service under Vocational Training
• SC judgment in Ashish Agarwal applies to section 148 notices issued during 01st April, 2021 to 30th June, 2021
• Types of Fraudulent Activities
• Can Non-Restoration of GST Registration be considered a violation of “Right to Livelihood” [Article 21 – Constitution of India]?
• CESTAT allows CENVAT Credits to Appellant for input services availed by branch office
• Export obligation discharge certificate (EODC) – CESTAT allows extended period to fulfill export obligation
• GST order uploaded on website but not intimated to Assessee: HC allows time to file appeal
• GSTIN linking cannot be denied merely for providing information in FORM GST REG-29 instead of FORM GST REG-16

Source Taxguru

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