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

CBIC issued circular confirming validity of GST proceeding initiated before migration remains valid, BUT all further action on pending prpocceedings must be handled by the new jurisdictional authority [Circular attached]

GST Instructions - Illegal mining and mineral transportation information will now be systematically shared with GST authorities to identify possible tax evasion and initiate action under the CGST law [Instruction attache...

Gujarat High Court - Interest cannot be levied on tax deposited in the ECL before the due date merely due to delayed return filing; while the proviso to Rule 88B is prospective, the Arya Cotton Industries judgment is bin...

Gujarat High Court - Taxpayer allowed to explain inability to pay ₹19 lakh GST pre-deposit for consideration by the Appellate Authority [Order attached]

Himachal Pradesh High Court - Where both Central and State GST authorities issue notices on the same subject matter, only one authority can continue the proceedings [Order attached]

Karnataka High Court - Parliament can impose a tax, surcharge or cess, including HSN Cess; however, the capacity-based computation was struck down as unreasonable, vague and violative of Article 14. [Order attached]

Andra Pradesh High Court - Best-judgment assessment cannot survive when the taxpayer subsequently files valid GSTR-3B return and also paid late fee and interest, within 60 days [Order attached]

Andra Pradesh High Court: - E-way bill expiry after vehicle breakdown cannot justify Section 129 GST proceedings [Order attached]

Supreme Court - Input Tax Credit cannot be claimed if the supplier has not deposited the tax, and the provision imposing this condition is constitutionally valid [Order attached]

Punjab & Haryana High Court - Show cause notice prepared using an AI tool, without independent application of mind by the tax officer, is legally unsustainable [Order attached]

Delhi High Court: Department retaining money for 12 years is not a ground to claim 12% interest, once Section 35FF prescribes interest on refund at 6% per annum, courts cannot enhance it [Order attached]

Punjab & Haryana High Court: State cannot refuse to comply with First Appellate Authority's order merely because it intends to challenge it, especially when no stay has been granted by a higher forum [Order attached]

Gujarat High Court: Customs Circular No. 35/2010 did not introduce new benefit of drawback, but is merely clarificatory and applies retrospectively; Directed to grant interest @12% [Order attached]

Calcutta High Court: GST order digitally signed within the limitation period remains valid even if it is uploaded on the GST portal after the limitation expires [Order attached]

Gujarat High Court - State GST officers are empowered under Section 4 of the IGST Act to act as proper officers without a separate Central notification, and remedial appeal can be against their orders [Order attached]

Andra Pradesh High Court: Delayed debit from the electronic cash ledger attracts interest, but penalty under Section 74 cannot be imposed without proving fraud, wilful misstatement, or suppression [Order attached]

West Bengal AAAR - CKD e-rickshaw qualifies as a complete vehicle attracting 5% GST only when all components required for assembly are supplied together as a complete CKD/SKD kit [Order attached]

GSTAT - No additional GST pre-deposit for GSTAT Appeal is needed when the earlier appeal deposit exceeds 10% of the reduced disputed tax demand [Order attached]

Gujarat High Court - Interest on GST refunds must be computed from the date of the original refund application (not subsequent) if its rejection was held illegal by the Court [Order attached]

Rajasthan High Court - Parity with a co-accused alone is not a ground for bail, particularly where the accused is prima facie alleged to be the mastermind of a major GST fraud on face invoice transactions [Order attached...

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