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

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AAR Gujarat: Since Notification referred only to “fuel”, concessional rate cannot be extended to ele... Bombay High Court: Second GST refund application cannot be rejected merely because a prior applicati... Gujarat High Court: Section 16(2)(c) is constitutionally valid, ITC is denied if the supplier fails... Calcutta High Court: False declaration in e-way bill and improper documentation can attract penalty...

GST

Bombay High Court: GST dues of a deceased person cannot be recovered from legal heir without proper adjudication, notice, and proof of business continuation [Order attached]

Madras High Court: Demand u/s 76 of CGST cannot be invoked when tax collected is fully remitted to the Government, even if routed through another GST registration of the same entity [Order attached]

Bombay High Court: Refund rejection without following due process (deficiency memo + hearing) is void; Procedural lapses in filing Appeal can override limitation barriers [Order attached]

Madras High Court: Writ jurisdiction cannot be used to decide disputed classification and Section 74 cases, proper remedy lies before the appellate authority [Order attached]

Telengana High Court: Composite GST demand orders against Company and its Managing Director is invalid; Separate orders must be issued to enable independent legal remedies [Order attached]

Orissa High Court: DGGI alert alone is Insufficient without independent inquery; Pre-SCN ITC reversal nullifies Sec 74; No interest where adequate ITC available [Order attached]

High Court at Calcutta: Detention of goods without passing a formal seizure order within statutory timelines is unjustified; Authorities cannot insist on personal appearance when representation through an advocate is leg...

High Court of Himachal Pradesh: Parallel GST adjudication on the same subject matter is barred, once one authority initiates proceedings; however, investigation like summons can still continue [Order attached]

High Court of Karnataka: Pigmy agents do not fit RBI’s definition of business facilitators, instead are in the nature of employment, hence not taxable under RCM GST as per Schedule III [Order attached]

Karnataka High Court: Section 54 limitation is mandatory, but present genuine delayed refund claim can still be allowed through writ jurisdiction under Article 226 with safeguards [Order attached]

Bombay High Court: Vouchers are merely instruments creating obligation to accept payment, and hence cannot be treated as supply of goods or services [Order attached]

AAR Tamil Nadu - Supply of medicines to inpatients is exempt as part of composite healthcare services, but supply to outpatients is taxable [Order attached]

High Court of Andhra Pradesh: Only Customs authorities (not GST officers) have jurisdiction to assess and levy IGST on imported goods; Action by State GST officers without jurisdiction [Order attached]

High Court of Punjab & Haryana at Chandigarh: Notice unsustainable in law as it is premised on an incorrect assertion that a CAG audit was conducted, whereas no such audit actually took place - SCN quashed [Order attache...

High Court of Andhra Pradesh: Passing through State GST officers cannot detain/confiscate goods in interstate (IGST) transit merely for valuation issues or when they lack jurisdiction over the taxpayer [Order attached]

Karnataka High Court: GST authorities can use material collected by other commissionerates, especially in multi-state tax evasion investigations; SCN stays valid if based on relevant evidence, even from cross-jurisdictio...

Gujarat High Court : ITC can be transferred across states after amalgamation; GST portal restrictions cannot override the law [Order attached]

Orissa High Court: Limitation for filing an appeal begins from the date of communication of order, not from when the assessee claims knowledge; Writ dismissed being Appeals not filed within time limits [Order attached]

Karnataka High Court: Concessional benefits for exports not available when goods sent to third party manufacturer for exports and not to the mechant exporter [Order attached]

Gauhati High Court: Summary SCN cannot replace a proper SCN, and absence of hearing and authentication makes the entire demand invalid [Order attached]

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