Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 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
Kerala High Court
Rejection of GST registration application for failure to establish lawful possession of premises was upheld where lease documents did not establish tenancy in favour of applicant partnership firm and application was not accompanied by authorization from other lessees; petitioner was permitted to submit fresh application with necessary documents