GST Portal, e-Invoice Login & ITC Updates – Taxrealtime

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Calcutta High Court - Narayana Hrudayalaya secured a stay on GST recovery for inpatient medicines, w... Orissa High Court - Due to interest demand wrongly classified as "Tax" in the Order, taxpayer cannot... Allahabad High Court - Demand order cannot confirm tax and penalty demand higher than what was propo... Uttarakhand High Court - Genuine typographical error in GST Invoice ["32" instead of "32/(2023-24)"]...

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Calcutta High Court - Narayana Hrudayalaya secured a stay on GST recovery for inpatient medicines, with the Court examining whether MRP-based billing constitutes GST collection under Section 76 despite exempt healthcare...

Orissa High Court - Due to interest demand wrongly classified as "Tax" in the Order, taxpayer cannot be denied an effective statutory appeal because of a clerical error that wrongly increases the pre-deposit requirement...

Allahabad High Court - Demand order cannot confirm tax and penalty demand higher than what was proposed in the show-cause notice [Order attached]

Uttarakhand High Court - Genuine typographical error in GST Invoice ["32" instead of "32/(2023-24)"] while transportation, without any intention to evade tax or cause revenue loss, cannot justify detention of goods or pe...

Gauhati High Court - A genuine purchaser who has paid GST to a registered supplier cannot be denied Input Tax Credit (ITC) merely because the supplier failed to file GST returns or deposit the tax [Order attached]

CBIC clarifies who will review, file and pursue departmental appeals before the GSTAT in DGGI cases where the original order was passed by CAA [Circular attached]

CBIC issued circular confirming validity of GST proceeding initiated before migration remains valid, BUT all further action on pending prpocceedings must be handled by the new jurisdictional authority [Circular attached]

GST Instructions - Illegal mining and mineral transportation information will now be systematically shared with GST authorities to identify possible tax evasion and initiate action under the CGST law [Instruction attache...

Gujarat High Court - Interest cannot be levied on tax deposited in the ECL before the due date merely due to delayed return filing; while the proviso to Rule 88B is prospective, the Arya Cotton Industries judgment is bin...

Gujarat High Court - Taxpayer allowed to explain inability to pay ₹19 lakh GST pre-deposit for consideration by the Appellate Authority [Order attached]

Himachal Pradesh High Court - Where both Central and State GST authorities issue notices on the same subject matter, only one authority can continue the proceedings [Order attached]

Karnataka High Court - Parliament can impose a tax, surcharge or cess, including HSN Cess; however, the capacity-based computation was struck down as unreasonable, vague and violative of Article 14. [Order attached]

Andra Pradesh High Court - Best-judgment assessment cannot survive when the taxpayer subsequently files valid GSTR-3B return and also paid late fee and interest, within 60 days [Order attached]

Andra Pradesh High Court: - E-way bill expiry after vehicle breakdown cannot justify Section 129 GST proceedings [Order attached]

Supreme Court - Input Tax Credit cannot be claimed if the supplier has not deposited the tax, and the provision imposing this condition is constitutionally valid [Order attached]

Punjab & Haryana High Court - Show cause notice prepared using an AI tool, without independent application of mind by the tax officer, is legally unsustainable [Order attached]

Delhi High Court: Department retaining money for 12 years is not a ground to claim 12% interest, once Section 35FF prescribes interest on refund at 6% per annum, courts cannot enhance it [Order attached]

Punjab & Haryana High Court: State cannot refuse to comply with First Appellate Authority's order merely because it intends to challenge it, especially when no stay has been granted by a higher forum [Order attached]

Gujarat High Court: Customs Circular No. 35/2010 did not introduce new benefit of drawback, but is merely clarificatory and applies retrospectively; Directed to grant interest @12% [Order attached]

Calcutta High Court: GST order digitally signed within the limitation period remains valid even if it is uploaded on the GST portal after the limitation expires [Order attached]

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