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

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GST News - Advisory issued regarding difficulty in filing appeals on the GST portal in cases where a... Karnataka High Court: Section 54 limitation is mandatory, but present genuine delayed refund claim c... Bombay High Court: Vouchers are merely instruments creating obligation to accept payment, and hence... AAR Tamil Nadu - Supply of medicines to inpatients is exempt as part of composite healthcare service...

GST

GST - Bombay High Court (Goa Bench) : 9% interest payable if refund is delayed beyond 60 days, from date of application filed pursuant to order from appellate authority [Order attached]

GST – Gujarat High court: Failure to deliver goods meant for exports, within the e-way bill validity attracts only a general penalty of Rs. 25000/-, not 200% of the tax payable [Order attached]

GST - Supreme Court affirmed Gujarat HC ruling allowing petitioners to include input services as part of the formula for refund application filed prior to 05.07.2022 - Amended Rule 89(5) refund formula under inverted dut...

GST - Allahabad High Court: Once the Corporate Insolvency Resolution Plan has been approved by NCLT, G.S.T. Department cannot create further dues by way of passing orders [Order attached]

GST - Allahabad High Court: Movement of goods without E-way - Penalty Order modified to be raised under Section 129(1)(a), not under 129(1)(b) [Order attached]

GST - Delhi High Court: Not uploading full SCN and RUDs on the portal is an error on the part of the Department - Matter remanded for fresh hearing [Order attached]

GST - Supreme Court upheld Delhi High Court’s ruling that telecom towers are movable property, not immovable under Section 17(5)(d) making denial of ITC unsustainable [Order attached]

GST - Gujarat High Court: ITC reversal under Section 17(5)(h) not to apply when expired drugs were already sold with tax paid [Order attached]

GST – Calcutta High Court: Mere expiry of e-way bill without intent to evade tax, especially within 24 hours, does not justify a 200% penalty; Authorities must assess all facts, and only a notional penalty may be warrant...

GST – Allahabad High Court: GST demand against a deceased person is void without issuing notice to the legal heir; Determination must be made against the legal representative after issuing notice [order attached]

GST – Punjab & Haryana High Court: Bail cannot be denied merely because investigation is pending against a co-accused, especially when evidence is documentary and already secured [Order attached]

GST – Allahabad High Court: Refund claim cannot be rejected for mere wrong head entry of tax type in RFD-01 [Order attached]

GST – Calcutta High Court: Once proceedings on a subject matter are initiated and concluded by State GST authorities, fresh audit by Central GST on same matter & same period is barred under Section 6(2)(b) [Order attache...

GST – Punjab & Haryana High Court: Retiring partner remains jointly and severally liable for GST dues of the firm until written intimation of retirement is given to the Commissioner; Failure to comply within one month e...

GST – Madras High Court: DRC-01D issued under Rule 88C is unwarranted when dues are paid with interest - Directed to refund the excess paid amount [Order attached]

GST – Delhi High Court: Issuing consolidated SCN for multiple financial years is permissible under Section 74, especially in fraud-related ITC cases where transactions span across years [Order attached]

GST – Chhattisgarh High Court: ITC on coal used to generate electricity for employee township is not admissible being outside business activity - ITC to be reversed on Duty Credit Scrips for pre-05.07.2022 period, rulin...

GST – Madras High Court: Clerical error in reporting taxable value as ₹6.27 Crore instead of ₹62.76 lakh in GSTR-9 - Directed to file manual copy of GSTR-9, subject to ₹2 lakh admitted tax deposit [Order attached]

GST – Gauhati High Court: Summary SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) - A formal and duly authenticated SCN is mandatorily [Order attached]

GST – Bombay High Court: Refund rejection on grounds of limitation is invalid as COVID-19 extension applies; Directed fresh decision on merits within 60 days [Order attached]

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