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

Trending Now

Calcutta High Court - Narayana Hrudayalaya secured a stay on GST recovery for inpatient medicines, w... Orissa High Court - Due to interest demand wrongly classified as "Tax" in the Order, taxpayer cannot... Allahabad High Court - Demand order cannot confirm tax and penalty demand higher than what was propo... Uttarakhand High Court - Genuine typographical error in GST Invoice ["32" instead of "32/(2023-24)"]...

GST

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...

Himachal Pradesh High Court - Once a GST Show Cause Notice is issued, only that authority can adjudicate the matter, preventing parallel proceedings on the same issue [Order attached]

Calcutta High Court - A GST adjudication order is considered valid if it is issued (digitally signed) within the statutory limitation period, even if it is uploaded or served to the taxpayer after the limitation expires...

Karnataka High Court - Section 6(2)(b) prohibits simultaneous adjudicatory proceedings but does not bar intelligence gathering or investigation by DGGI; Arrest held to be valid [Order attached]

Madhya Pradesh High Court: Uploading GST notices on the GST portal is a valid mode of service, and taxpayers cannot bypass available statutory remedies by directly invoking the High Court's writ jurisdiction [Order attac...

Haryana AAAR - Business support services performed in India for a foreign company, while facilitating services to an Indian client, qualify as intermediary services and not export of services [Order attached]

Andhra Pradesh High Court - Unsigned assessment order is legally invalid; Matter remanded for fresh adjudication [Order attached]

Gauhati High Court - A summary in Form GST DRC-01 cannot replace the mandatory Show Cause Notice under Section 73(1); any order passed without a valid SCN is unsustainable in law [Order attached]

Orissa High Court - Refund cannot be withheld merely because the department proposes to file an appeal, unless the statutory conditions for withholding the refund are fulfilled [Order attached]

Orissa High Court - Uploading a GST notice or order on the GST portal is valid service, and failure to check the portal cannot justify bypassing the statutory appeal process [Order attached]

Himachal Pradesh High Court - When a matter is remanded for fresh adjudication, the appellate authority must decide the case on merits and cannot reject it again merely on limitation grounds [Order attached]

Meghalaya High Court - GST disputes on classification, exemption, and taxability should generally be resolved through the statutory appeal process, not through a writ petition [Order attached]

Gauhati High Court - Bona fide purchaser cannot be denied ITC merely because the supplier failed to deposit GST with the Government, provided the purchase transactions are genuine [Order attached]

Gauhati High Court - ITC cannot be denied to a bona fide purchaser merely because the supplier failed to deposit GST, unless there is evidence of collusion or non-genuine transactions [Order attached]

Gauhati High Court: Single SCN and adjudication order can validly cover multiple financial years, provided the proceedings for each year are initiated and concluded within the limitation period prescribed under CGST Act...

‹ Previous Page Next Page ›

Short Reels

Linkedin (English)

Instagram (Hindi)

News Updates

Get complete access to news updates - @299 + GST for 6 months / @499 + GST for 1 Year

Get in Touch

info@taxrealtime.in

+91 7291044154

+91 7849813442