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 – Allahabad High Court: Mere technical lapses, like non-mention of transporter’s name in the e-way bill, without intent to evade tax, cannot justify penalty under Section 129 [order attached]

GST – Delhi High Court: Show cause notice issued on 30 November 2024 for FY 2020–21 is within limitation, “three months” under Section 73(2) refers to calendar months, not 90 days [Order attached]

GST – Madras High Court: Limitation under Section 74(10) excludes the commencement date as per the General Clauses Act; thus, the time limit begins from the next day after the annual return due date - Order issued withi...

GST – Bombay High Court: Parallel proceedings under CGST by different officers for the same subject matter are impermissible [Order attached]

GST – Calcutta High court: 4-months period for filing GST appeal under Section 107(4) is directory, not mandatory - Delay condoned being notice issued under "additional notices" tab [Order attached]

GST – Calcutta High court: Delay in filing GST appeal to be computed from date of adjudication order, not its communication - Delay of 19-days condoned [Order attached]

GST – Calcutta High Court: 60-day timeline under Section 54(7) of the GST Act for refund processing is mandatory, non-adherence by tax authorities vitiates the refund rejection, entitling the taxpayer to a full refund wi...

GST – Calcutta High Court: 394-days of delay in filing GST appeal cannot be condoned under Section 107(4); Natural justice is not violated if a hearing date is given but ignored by the taxpayer [Order attached]

GST – Himachal Pradesh High Court: Delay condoned in filing GST appeal, as registration cancellation affects livelihood - Right to carry on business is protected under Article 21 [Order attached]

GST – Patna High Court: Refund of wrong tax paid (CGST & SGST) is allowable under Section 77 if IGST is later paid correctly; limitation runs from date of IGST payment, not original wrong payment [Order attached]

GST - Gujarat High Court : Refund allowed of compensation cess on coal used in manufacturing export goods even when exports are made with payment of IGST - Circular being contrary to GST and Cess is set aside [Order atta...

GST – Calcutta HC dismisses Writ Petition filed against Section 74 order due to lack of evidence such as bank statements to support ITC claims within 180 days - Held appeal is proper remedy, not writ, when jurisdiction i...

GST – Delhi High Court: 285 Crore penalty on GST consultant on account of support in creating fake firms to fraudulently avail ITC - Court held Section 122(1A) of CGST Act is clearly applicable - Remedy lies in appeal [...

GST - Supreme Court: Flavored milk is to be classified under HSN 04030000 and taxed at 5% GST, and not 12% [Order attached]

GST – Orissa High Court: Writ petition is not maintainable when an effective alternative remedy by way of appeal is available, and no breach of natural justice or jurisdictional error is demonstrated [Order attached]

GST – Supreme Court: GST authorities must pass a reasoned order under Section 129(3) even if penalty is paid under protest, to safeguard appeal rights and ensure due process [Order attached]

GST – Allahabad High Court: Penalty cannot be imposed merely due to technical non-filling of Part-B of an e-way bill, especially when no tax evasion intent is evident [Order attached]

GST - Calcutta High Court: State Tax Officers must independently adjudicate transitional credit claims and is not bound by the opinion expressed in the verification report of the Central Tax Authority [Order attached]

GST – Gujarat High Court: Proceedings under Section 73 cannot be initiated merely due to data mismatch between E-way bill and GSTR-9 [Order attached]

GST – Allahabad High Court: When GST registration is cancelled, taxpayer is not required to monitor the portal, and e-service alone is insufficient [Order attached]

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