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

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GST Advisory: Pre-deposit paid via DRC-03 is not considered for appeal filing unless linked to deman... Bombay High Court: GST authorities cannot seize cash under Section 67 without proper “reason to beli... Karnataka High Court: ITC cannot be blocked under Rule 86A for supplier’s actions when alleged fraud... Madras High Court : Demand order exceeding the amount proposed in the Show Cause Notice violates Sec...

GST

Bombay High Court: GST authorities cannot seize cash under Section 67 without proper “reason to believe” and legal backing, making such seizure is illegal [Order attached]

Karnataka High Court: ITC cannot be blocked under Rule 86A for supplier’s actions when alleged fraud is by the recipient [Order attached]

Madras High Court : Demand order exceeding the amount proposed in the Show Cause Notice violates Section 75(7) and is legally impermissible [Order attached]

Gauhati High Court: Mandatory 10% pre deposit cannot be waived where the Section 74 order confirming wrongful ITC availment contains reasoned findings [Order attached]

Allahabad High Court: Appellate order without considering the key contentions raised by the taxpayer regarding the reliability of the laboratory report and the sampling process is invalid [Order attached]

Allahabad High Court: Adjudication order demanding interest not quantified in the SCN is beyond the scope of the notice and liable to be set aside [Order attached]

Madras High Court upheld the validity of Rule 39(1)(a) of the CGST/TNGST Rules requiring Input Service Distributors to distribute ITC in the same month as the underlying invoice [Order attached]

Madhya Pradesh High Court: IGST paid even prior to struck down of GST levy on ocean freight by the Supreme Courton must be refunded since the levy was itself declared unconstitutional [Order attached]

Gujarat High Court : Heavy penalty under Section 129 cannot be imposed merely for E-way bill expiry when goods are meant for export being zero-rated supplies with no tax liability [Order attached]

Rajasthan High Court: Order against a non-existent company post-amalgamation is void, and its GST registration is deemed cancelled upon merger intimation [Order attached]

Kerala High Court: Under amended GST law, goods detained for confiscation under Section 130 cannot be provisionally released by paying fine in lieu of confiscation; Release is permissible only after a final confiscation...

GST - Orissa High Court: Refund of tax paid twice (by cash ledger as well as credit ledger) under a mistake cannot be denied on limitation-retention of such amount violates Article 265 of the Constitution [Order attached...

Gauhati High Court: SCN for FY 2020–21, issued on 29.11.2024 (annual return due date: 28.02.2022), is valid and within limitation, having satisfied the “minimum three months prior” requirement under Section 73 [Order att...

GST - Tripura High Court: A bona fide purchaser cannot be denied ITC merely because the seller failed to deposit the tax with the Government [Orderattached]

GST - Madras High Court: W.e.f 01.04.2024, Sections 73 and 74 were omitted, and is goverbed by Section 74A; Assessment order passed under Section 74 for FY 2025-26 is without jurisdiction [Order attached]

GST - Supreme Court over rules Gujarat High Court judgement holding once tax burden has been passed, refund of wrong tax paid cannot be deposited to a seperate refund account for future adjustments, must be credited to C...

GST - Madras High Court: Retrospective insertion of Sections 16(5) and 16(6) restores eligibility for ITC; Authorities cannot deny ITC benefits or waiver relief contrary to binding CBIC circulars [Order attached]

GST - First Landmark Order by GSTAT Principal Bench – Mere mismatch between GSTR-1 and GSTR-3B does not automatically establish tax evasion without proper reconciliation; Section 74 Cannot Be Invoked without Proof of Fra...

GST - Gauhati High Court: Summary SCN (DRC-01) cannot replace a SCN under Section 73; Unsigned attachments without digital or valid signature render the notice and order ineffective [Order attached]

Calcutta High Court: Section 75(7) expressly bars confirmation of a demand on grounds not specified in the SCN; Demands raised beyond the SCN are liable to be set aside [Order attached]

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