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 – Delhi High Court: Courts are reluctant to entertain writ petitions where alternate appellate remedies exist, especially if procedural lapses like non-response to SCN are involved [Order attached]

GST – Delhi High Court: Taxpayers must remain vigilant about changes and communication on the GST portal, department cannot be blamed for non-filing of SCN reply – Writ petition dismissed [Order attached]

GST – Delhi High Court: Merely alleging denial of hearing is insufficient if the party does not file a response to SCN despite having notice – Writ petition dismissed [Order attached]

GST – Gujarat High Court: Refund of inverted duty structure pertaining to tax periods before the effective date of a restrictive notification cannot be rejected merely because the application was filed afterward – Circul...

GST – Madras High Court: Uploading of notice on GST Portal alone is not sufficient service if it is not brought to the taxpayer’s attention - In absence of response from tax payer, Officer should have sent the notice thr...

GST – Delhi High Court: Service of SCNs only through “Additional Notices & Orders” tab is not sufficient if it fails to give the taxpayer actual notice - Writ petition allowed [Order attached]

GST – Delhi High Court: Provision merely contemplates that the maximum adjournments shall be given for three times but does not in effect mean that three hearings have to be given - Late receipt of hearing notice is also...

GST – Gauhati High Court: Speaking orders with reasons are mandatory when cancelling GST registration, especially when it leads to serious civil consequences – matter reverted back to Show Cause Notice in FORM GST REG-17...

GST – Circular issued clarifying DIN is not mandatory on communication issued by the CBIC officers incase document bears Reference Number (RFN) [Circular attached]

GST – Calcutta High Court: SCN adjudicated without opportunity for hearing or submission of written reply – Held that Petitioner has an adequate remedy under Section 107 to file appeal; hence, writ petition not maintaina...

GST - Calcutta High Court: Appellate authority has erred in rejecting appeal on limitation; delay condoned beyond extended period of 1 month citing bona fides and binding precedent [Order attached]

GST – Delhi High Court: Appellate authorities have no power to condone delay beyond the prescribed extended period; appeal filed beyond the additional 1-month limit held time-barred – Strict adherence to limitation under...

GST – Calcutta High Court: Adjudicating authority referenced assessee’s reply to final audit report (GST ADT-02) under Section 65(6) but failed to consider it – Directed to reissue SCN [Order attached]

GST – Gujarat High Court: Para 2 of the Circular No. 181/13/2022-GST being discriminatory as well as ultra-vires to Section 54 of the GST Act is stuck down to the extent it restricts filing refund of inverted duty struct...

GST – Allahabad High Court: Being a human error in mentioning place of dispatch in the E-way bill wrongly as Ghaziabad in place of New Delhi, evasion of payment of tax cannot be justified - Writ Petition allowed [Order a...

GST – Andhra Pradesh High Court: Order without DIN number is non-est and invalid – Writ Petition allowed [Order attached]

GST – Allahabad High Court: Mismatch between the tax invoice number and the number mentioned in the e-way bill cannot be regarded as to intention to evade payment of tax as there aren’t any other mismatch relating to qua...

GST – Kerala High Court: Matter of notice uploaded under the tab ‘Additional Notices and Orders’ – Held that there was neither any proper service of notice nor was sufficient opportunity granted to the petitioner to cont...

GST – Gauhati High Court: Rule 36(4) is constitutionally valid as it derives its power from Section 16 of the CGST Act and not from Section 43A – Writ Petition dismissed [Order attached]

GST – Calcutta High Court: Statutory authorities are not absolutely barred from condoning delays beyond one month from the prescribed period, as the petitioner has been able to sufficiently explain the delay in filing th...

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