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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>GST Circular: Scrutinize New Registrations to Prevent Evasion by Applicants with Canceled Registrations for Non-Compliance.</h1> The circular addresses the issue of individuals applying for new GST registrations after their previous ones were canceled due to non-compliance. It highlights that some applicants may avoid revocation of cancellation to circumvent tax liabilities, opting instead for fresh registration. The circular instructs officers to scrutinize applications for new registrations, especially if the applicant has canceled registrations on the same PAN. Officers are advised to verify details and reject applications if deficiencies are found, such as failure to comply with previous obligations or not applying for revocation. The notice aims to ensure uniform implementation of GST provisions.
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