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

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Delhi High Court - Limitation is determined by the dates of the substantive SCN and adjudication ord... Allahabad High Court - Central CGST authority had initiated proceedings first, the subsequent State... Madras High Court - Assessment order set aside for improper service of notices, as uploading notice... Gujarat AAR - Rice Husk Board is a fibre board under HSN 4411, not a particle board; Attracts GST @1...

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Delhi High Court - Limitation is determined by the dates of the substantive SCN and adjudication order, not the subsequent DRC-01 and DRC-07 dates [Order attached]

Allahabad High Court - Central CGST authority had initiated proceedings first, the subsequent State GST order being paralle proceedings is liable to be quashed [Order attached]

Madras High Court - Assessment order set aside for improper service of notices, as uploading notices on the GST portal without RPAD service violated natural justice [Order attached]

Gujarat AAR - Rice Husk Board is a fibre board under HSN 4411, not a particle board; Attracts GST @12% up to 21.09.2025 and at 5% from 22.09.2025 [Order attached]

Allahabad High Court - Filing a delayed GSTR-3B and paying the late fee leaves little room for a ₹50,000 general penalty under Section 125 - Court quashed the penalty Order [Order attached]

Delhi High Court - Issue of fake ITC - Court declined to entertain the writ petition against the GST demand, directing the petitioner to pursue the statutory appellate remedy [Order attached]

Patna High Court - Availability of an effective statutory remedy is a strong ground for High Court to decline interference in writ proceedings, unless exceptional circumstances are established [Order attached]

Madras High Court - SEZ unit is eligible to claim refund of unutilised ITC; such entitlement cannot be restricted merely because Rule 89 specifically refers to a supplier to an SEZ [Order attached]

Delhi High Court - An Advocate cannot claim client privilege as an absolute bar to a GST investigation where there is prima facie material suggesting his own involvement in the affairs under investigation [Order attached...

Delhi High Court - Parallel proceedings under Section 6(2)(b) are barred only when they concern the same liability or contravention; commonality of assessee, period or similar tax liability alone is insufficient. [Order...

Delhi High Court - Penalty proceedings may be initiated against a deceased person’s legal representative; Three-year lapse does not bar proceedings under Section 93 [Order attached]

Gujarat AAR - Even if godowns are used to store exempt agricultural produce, the rent attracts 18% GST, payable by the landlord or the Corporation depending on the landlord’s GST registration status [Order attached]

Delhi High Court - Parallel tax proceedings by different GST authorities are legally permissible under distinct statutory provisions unless they target the exact same subject matter [Order attached]

Andhra Pradesh High Court - Unsigned assessment order is legally invalid, even if challenged belatedly, subject to the taxpayer depositing 20% of the disputed tax [Order attached]

Haryana AAAR - Business support services performed in India for a foreign company, while facilitating services to an Indian client, qualify as intermediary services and not export of services [Order attached]

Gauhati High Court - A summary in Form GST DRC-01 cannot replace the mandatory Show Cause Notice under Section 73(1); any order passed without a valid SCN is unsustainable in law [Order attached]

Himachal Pradesh High Court - When a matter is remanded for fresh adjudication, the appellate authority must decide the case on merits and cannot reject it again merely on limitation grounds [Order attached]

Meghalaya High Court - GST disputes on classification, exemption, and taxability should generally be resolved through the statutory appeal process, not through a writ petition [Order attached]

Gauhati High Court - Bona fide purchaser cannot be denied ITC merely because the supplier failed to deposit GST with the Government, provided the purchase transactions are genuine [Order attached]

Gauhati High Court - ITC cannot be denied to a bona fide purchaser merely because the supplier failed to deposit GST, unless there is evidence of collusion or non-genuine transactions [Order attached]

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