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

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Delhi High Court - Corrigendum can rectify an apparent portal error under Section 161 without creati... Punjab and Haryana High Court - Matter of fake ITC - Company must be arraigned as an accused before... Madras High Court - ITC on construction for leasing cannot be rejected without considering the Supre... Delhi High Court - ITC blocked under Rule 86A cannot itself be treated as payment of the Section 107...

GST

Delhi High Court - Corrigendum can rectify an apparent portal error under Section 161 without creating a fresh demand; Department selecting “dropped” option inadvertently would not affect the demand [Order attached]

Punjab and Haryana High Court - Matter of fake ITC - Company must be arraigned as an accused before its Director can be prosecuted vicariously under Section 137 for the company’s offence [Order attached]

Madras High Court - ITC on construction for leasing cannot be rejected without considering the Supreme Court’s ruling in Safari Retreats; Rule 142B requires intimation in GST DRC-01D, followed by 7 day period for payment...

Delhi High Court - ITC blocked under Rule 86A cannot itself be treated as payment of the Section 107(6) pre-deposit [Order attached]

Bombay High Court - Authorities cannot initiate direct recovery based solely on audit findings communicated in Form GST ADT-02 without first issuing a show-cause notice and conducting adjudication [Order attached]

Bombay High Court - Taxpayers entitled to statutory refund of proportionate pre-deposit for the portion of the GST demand dropped in an appeal, even if they intend to challenge the remaining disputed demand before the Ap...

Supreme Court - Mere use of the words “fraud”, “wilful misrepresentation” or “suppression” on the issue of mismatch of input tax credit (ITC) cannot justify the extended Section 74 limitation without foundational facts i...

West Bengal AAR - HSN 4802 paper used for specified notebooks is exempt from GST, subject to actual use and recipient verification [Order attached]

West Bengal AAR - Paper sheets remain under Heading 4802, NIL-rate benefit applies only to the supply actually made to eligible notebook/exercise-book manufacturers [Order attached]

West Bengal AAR - Electricity charges recovered at actual cost, without any markup, can be treated as pure-agent recovery and excluded from the taxable value of maintenance services [Order attached]

Gauhati High Court - Consolidated SCN covering several financial years is not prohibited, the department must determine liability separately for each financial year and examine limitation [Order attached]

Delhi High Court - Pre-deposit for appeals is governed by the law applicable on the date of SCN issuance, and not when SCN was adjudicated; SCNs issued before 1 October 2025 shall be governed by unammended Section 107(6)...

Allahabad High Court - Section 61 scrutiny Notice is not a mandatory pre-condition for issuing a Section 74A notice where the department independently verifies suspected bogus transactions [Order attached]

Calcutta High Court - ITC cannot be automatically denied to a bona fide purchaser merely because the supplier defaulted or invoices were absent in GSTR-2A; mechanical invocation of Section 74 to overcome limitation was h...

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]

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