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

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AAR Gujarat: Since Notification referred only to “fuel”, concessional rate cannot be extended to ele... Bombay High Court: Second GST refund application cannot be rejected merely because a prior applicati... Gujarat High Court: Section 16(2)(c) is constitutionally valid, ITC is denied if the supplier fails... Calcutta High Court: False declaration in e-way bill and improper documentation can attract penalty...

GST

AAR Gujarat: Since Notification referred only to “fuel”, concessional rate cannot be extended to electric bus services - Electric bus rental services with operators taxable at 18% [Order attached]

Bombay High Court: Second GST refund application cannot be rejected merely because a prior application covered the same period [Order attached]

Gujarat High Court: Section 16(2)(c) is constitutionally valid, ITC is denied if the supplier fails to deposit tax; Rule 37A allows to re-avail ITC, ensuring no permanent loss to purchaser [Order attached]

Calcutta High Court: False declaration in e-way bill and improper documentation can attract penalty under Section 129, even without proving intent, and state authorities have jurisdiction in transit goods through their t...

Bombay High Court: Consolidated GST SCN under Section 73 and 74 for multiple financial years may be valid if limitation requirements for each year are independently satisfied [Order attached]

Madras High Court: GST authorities cannot pass two separate assessment orders for same taxpayer, same discrepancies, and same assessment year; Permitted to continue proceedings only of later assessment order [Order attac...

AAR Gujarat: Private coaching classes providing supplementary education to school students are not treated as “educational institutions”, taxable at 18% [Order attached]

Delhi High Court: Consolidated GST show cause notices covering multiple financial years are legally permissible under Section 74 [Order attached]

Andhra Pradesh High Court: Solar Power Generating System contracts must be taxed using the statutory 70:30 GST mechanism, Department cannot levy 18% GST on the entire contract merely because separate invoices were issued...

Telangana High Court: Since consistent approach is essential, authorities cannot adopt a contrary stand in subsequent refund claims; Directed to reconsider refund claim of unutilized compensation cess [Order attached]

Bombay High Court: Damages paid under an arbitral award for breach of contract not liable to GST, not covered under tolerating an act [Order attached]

AAAR Gujarat: ITC on GST paid for lease of land used for factory construction is completely blocked, regardless of timing, usage, or vacant portions [Order attached]

Andra Pradesh High Court: Transitional CENVAT credit available before GST cannot be denied by misinterpreting Section 140(5) while ignoring Section 140(1) [Order attached]

Bombay High Court: Department is legally obligated under Section 56 to pay interest on delayed IGST refunds, even if they claim the delay was for "bona fide" investigations [Order attached]

Bombay High Court: Cancellating GST registration due to temporarily disruption of business operations is illegal [Order attached]

Himachal Pradesh High Court: Parallel adjudicatory proceedings under GST on the same subject matter are barred once one authority has already initiated proceedings, but investigation can still continue [Order attached]

Madras High Court: Late fee under Section 47 is valid for delay in filing GSTR-9C, as it forms part of the annual return under Section 44 [Order attached]

Delhi High Court: Refund limitation for unutilised ITC must be computed as per Explanation 2(e) i.e., end of the financial year, and not as per Explanation 2(a) [Order attached]

Madras High Court: Advance rulings are binding on assessee but still open to challenge to Courts to prevent unequal tax treatment [Order attached]

Allahabad High Court: Penalty not specified in Show Cause Notice cannot be imposed later in the adjudication order [Order attached]

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