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

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GST Advisory: Pre-deposit paid via DRC-03 is not considered for appeal filing unless linked to deman... Bombay High Court: GST authorities cannot seize cash under Section 67 without proper “reason to beli... Karnataka High Court: ITC cannot be blocked under Rule 86A for supplier’s actions when alleged fraud... Madras High Court : Demand order exceeding the amount proposed in the Show Cause Notice violates Sec...

GST

GST - Odisha High Court: Rectification application cannot be rejected without considering ITC reconciliation records available on GST portal [Order attached]

GST - Allahabad High Court: Time spent pursuing a rectification application or remedy before a wrong forum must be excluded while computing limitation for GST [Order attached]

GST - New Delhi High Court: As the Commissioner is part of the Board, a Circular assigning powers to GST officers cannot be struck down on mere technicalities [Order attached]

GST - Calcutta High Court : Raising new allegations at the appellate stage violates Section 75(4) and Section 107(11) of the CGST Act - Appellate authority cannot traverse beyond original SCN [Order attached]

GST - AAAR Odisha: Services provided from the Mumbai HO through field engineers to branch do not create a place of business, fixed establishment - GST registration not required [Order attached]

Allahabad High Court: Mere allegations of circular trading, without evidence or rebuttal of documentary records are insufficient to deny ITC; Proceedings under Section 74 quashed [Order attached]

GST – Allahabad High Court: Interest demand in the adjudicating Order being beyond the show-cause notice violates Section 75(7); Adjudication order quashed [Order attached]

Bombay High Court (Nagpur Bench): Section 31 casts responsibility on supplier to pay interest on delayed payment of tax; Supplier cannot recover GST interest from recipient [Order attached]

Andhra Pradesh High Court: Transfer of R&D unit as a going concern between distinct registration under same PAN is not taxable; Transfer of ITC allowed [Order attached]

Delhi High Court: Responsibility to monitor communications on GST portal rests with taxpayer - Contention of Chartered Accountant's negiligence cannot justify writ interference - Ex-parte demand sustained [Order attached...

Orissa High Court: Interest on refund of GST paid on ocean freight is payable from the date of tax payment, not from the date on which the levy was held unconstitutional [Order attached]

Calcutta High Court: Courts declaring a levy unconstitutional apply retrospectively unless expressly made prospective - IGST on ocean freight not leviable even for pre-2023 period; Mohit Minerals judgment applies retrosp...

Madras High Court: Fresh proceedings barred after issuance of ASMT-12; Mere misclassification of ITC between CGST/SGST and IGST heads does not result in revenue loss [Order attached]

Gujarat High Court: Partial transfer of ITC on amalgamation permissible; refund of unutilised ITC cannot be denied merely because entire credit was not transferred [Order attached]

GST – Gujarat High Court: Refund of IGST paid on ocean freight under reverse charge cannot be denied on grounds of limitation or any technical reason post case of Mohit Minerals; appellate directions quashed [Order attac...

Madras High Court: Adjudication order without affording an opportunity of personal hearing violates Section 75(4) - Coercive recovery stayed [Order attached]

GST – Calcutta High Court: Appellate Authority cannot enhance tax liability without notice; Enhancement beyond show cause violates Section 107(11) [Order attached]

Bombay High Court: Assignment of long-term leasehold rights is transfer of immovable property and not liable to GST [Order attached]

Gujarat High Court: Refund of accumulated ITC cannot be denied due to size limitation of GST portal; Allowed fresh refund application permitted without limitation bar [Order attached]

Delhi High Court: Mere uploading of a notice or order on the GST portal does not constitute valid or effective service on the taxpayer; Adjudication order quashed and remanded for fresh consideration [Order attached]

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