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 – Calcutta HC dismisses Writ Petition filed against Section 74 order due to lack of evidence such as bank statements to support ITC claims within 180 days - Held appeal is proper remedy, not writ, when jurisdiction i...

GST – Delhi High Court: 285 Crore penalty on GST consultant on account of support in creating fake firms to fraudulently avail ITC - Court held Section 122(1A) of CGST Act is clearly applicable - Remedy lies in appeal [...

GST - Supreme Court: Flavored milk is to be classified under HSN 04030000 and taxed at 5% GST, and not 12% [Order attached]

GST – Orissa High Court: Writ petition is not maintainable when an effective alternative remedy by way of appeal is available, and no breach of natural justice or jurisdictional error is demonstrated [Order attached]

GST – Supreme Court: GST authorities must pass a reasoned order under Section 129(3) even if penalty is paid under protest, to safeguard appeal rights and ensure due process [Order attached]

GST – Allahabad High Court: Penalty cannot be imposed merely due to technical non-filling of Part-B of an e-way bill, especially when no tax evasion intent is evident [Order attached]

GST - Calcutta High Court: State Tax Officers must independently adjudicate transitional credit claims and is not bound by the opinion expressed in the verification report of the Central Tax Authority [Order attached]

GST – Gujarat High Court: Proceedings under Section 73 cannot be initiated merely due to data mismatch between E-way bill and GSTR-9 [Order attached]

GST – Allahabad High Court: When GST registration is cancelled, taxpayer is not required to monitor the portal, and e-service alone is insufficient [Order attached]

GST – Allahabad High Court: Service of notice solely via the GST portal is invalid when a taxpayer’s registration is cancelled and no business is conducted [Order attached]

GST – Calcutta High Court: Voluntary of payment under Section 73(5) cannot be deemed acceptance of liability without seeking explanation [order attached]

GST – Gujarat High Court quashed inverted duty refund rejection, holding that Notification 13/2022 applies prospectively and cannot curtail the statutory 2-year limitation for refund claims filed for earlier periods [Ord...

GST - Supreme Court: SC dismissed SLP upholding Delhi HC ruling that no GST leviable on regulatory fees of CERC/DERC being performing statutory functions falling under Schedule III exclusion [Order attached]

GST – Karnataka High Court: No GST on salaries of seconded expats, as a genuine employer-employee relationship exists; covered under Schedule III of the CGST Act [Order attached]

GST – Madras High Court: Single SCN issued for clubbing multiple financial years violates GST law [order attached]

GST – Madras High Court: “Bunching” of Show cause notice for multiple financial years is impermissible under GST Act [order attached]

GST – Orissa High Court: Petitioner being aware of assessment order, allowed for waiver under Section 128A, subject to tax payment [order attached]

GST – Gauhati High Court: Summary SCN cannot substitute the requirement of statutory show cause notice notice under Section 73, Order liable to set aside [order attached]

GST – Allahabad High Court: Typographical error in e-way bill without any evidence of intention to evade tax cannot lead to imposition of penalty [order attached]

GST – Bombay High Court: Provisional attachment ceases to have effect after one year; no further action sustainable [Order attached]

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