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

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Delhi High Court - Corrigendum can rectify an apparent portal error under Section 161 without creati... Punjab and Haryana High Court - Matter of fake ITC - Company must be arraigned as an accused before... Madras High Court - ITC on construction for leasing cannot be rejected without considering the Supre... Delhi High Court - ITC blocked under Rule 86A cannot itself be treated as payment of the Section 107...

GST

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]

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...

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