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

GST - Delhi High Court: Rectification order under Section 161 of CGST Act without granting hearing is invalid [Order attached]

GST - Allahabad High Court : Not serving notice on owner of goods, instead issuing penalty orders directly against driver/transporter is violation of Section 129(3) [Order attached]

GST - Calcutta High Court : Refund denial and recovery proceedings cannot be sustained when fresh new certified export documents are materially produced; recovery stayed in the meantime. [Order attached]

GST - Allahabad High Court: State GST officers empowered to act under IGST Act to intercept, detain, seize and pass penalty order under Section 129 [Order attached]

GST - Andhra Pradesh High Court: Best judgment assessment under Section 62 is deemed withdrawn once assessee files valid return with tax paid; Recovery from credit ledger is illegal [Order attached]

GST - Jharkhand High Court: Refund of pre-deposit is a vested right on success in appeal and cannot be denied on the ground of Section 54 limitation [Order attached]

GST: Delhi High Court: Delay in uploading DRC-07 does not bar limitation if the order is communicated via e-mail, even to the assessee’s Chartered Accountant [Order attached]

GST - Delhi High Court: Consolidated SCNs/Orders are permissible where fraudulent ITC is alleged - Section 74(3) refers to “period”/“periods” [Order attached]

GST - Gauhati High Court: SCN and Order issued to deceased person is invalid, should be issued to legal heirs under Section 73 [Order attached]

GST - Orissa High Court: Directed no recovery proceedings to be initiated till disposal of rectification application under Section 161 [Order attached]

GST - Bombay High Court: Matter of RCM on Security Services - Held that Proprietor not treated as Body Corporate, liable to ITC reversal on output services – Challenge to Section 17(2)-(3) and RCM Notification dismissed...

GST – Chattisgarh High court: Since first appeal is time-barred, taxpayer permitted to file an undertaking to appeal before GSTAT, with recovery proceedings stayed subject to pre-deposit [Order attached]

GST - Supreme Court: Renewal or Re-issuance of provisional attachment under Section 83 CGST is impermissible after one year - Allowing successive attachments would enable misuse of power [Order attached]

GST - Andhra Pradesh High Court: Issue of refund of ocean freight tax - Held that since such refunds fall under mistake of law principles, timelines under Section 54 is not applicable [Order attached]

GST - Orissa High Court: Ex-parte refund rejection was set aside since the petitioner SEZ could not reply to SCN due to serious medical illness [Order attached]

GST - Andhra Pradesh High Court: Since SCN lacked DIN, Order of GST registration cancellation is set aside [Order attached]

GST - Orissa High Court: Writ petitions must be filed within a reasonable time; unexplained delay (11 months here) amounts to laches, barring relief [Order attached]

GST - Allahabad High Court: Silver coin purchased in niece wedding was basis a valid tax invoice; Directed officer to release the goods [Order attached]

GST - Delhi High Court: Refund cannot be denied merely for delayed LUT filing, since the LUT was submitted before the first export, even though the refund related to an earlier tax period [Order attached]

GST - Chhattisgarh High Court: Recovery of demand stayed subject to filing of undertaking to file appeal before GSTAT as well as after paying pre-deposit, as per the Circular [Order attached]

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