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GST - Andhra Pradesh High Court: Issue of refund of ocean freight tax - Held that since such refunds...
GST - Orissa High Court: Ex-parte refund rejection was set aside since the petitioner SEZ could not...
GST - Andhra Pradesh High Court: Since SCN lacked DIN, Order of GST registration cancellation is set...
GST - Orissa High Court: Writ petitions must be filed within a reasonable time; unexplained delay (1...
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GST
GST Portal Updates, ITC Tools, and e-Invoice Access
Latest e-Invoice Login Guide via CBIC Portal
How to Claim ITC under GST: Process & Rules
Track GST Payments and View Account Balance
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GST
GST – Punjab & Haryana High Court: Retiring partner remains jointly and severally liable for GST dues of the firm until written intimation of retirement is given to the Commissioner; Failure to comply within one month e...
GST – Madras High Court: DRC-01D issued under Rule 88C is unwarranted when dues are paid with interest - Directed to refund the excess paid amount [Order attached]
GST – Delhi High Court: Issuing consolidated SCN for multiple financial years is permissible under Section 74, especially in fraud-related ITC cases where transactions span across years [Order attached]
GST – Chhattisgarh High Court: ITC on coal used to generate electricity for employee township is not admissible being outside business activity - ITC to be reversed on Duty Credit Scrips for pre-05.07.2022 period, rulin...
GST – Madras High Court: Clerical error in reporting taxable value as ₹6.27 Crore instead of ₹62.76 lakh in GSTR-9 - Directed to file manual copy of GSTR-9, subject to ₹2 lakh admitted tax deposit [Order attached]
GST – Gauhati High Court: Summary SCN issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) - A formal and duly authenticated SCN is mandatorily [Order attached]
GST – Bombay High Court: Refund rejection on grounds of limitation is invalid as COVID-19 extension applies; Directed fresh decision on merits within 60 days [Order attached]
GST – Allahabad High Court: Mere technical lapses, like non-mention of transporter’s name in the e-way bill, without intent to evade tax, cannot justify penalty under Section 129 [order attached]
GST – Delhi High Court: Show cause notice issued on 30 November 2024 for FY 2020–21 is within limitation, “three months” under Section 73(2) refers to calendar months, not 90 days [Order attached]
GST – Madras High Court: Limitation under Section 74(10) excludes the commencement date as per the General Clauses Act; thus, the time limit begins from the next day after the annual return due date - Order issued withi...
GST – Bombay High Court: Parallel proceedings under CGST by different officers for the same subject matter are impermissible [Order attached]
GST – Calcutta High court: 4-months period for filing GST appeal under Section 107(4) is directory, not mandatory - Delay condoned being notice issued under "additional notices" tab [Order attached]
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News Updates
GST News - Issue of Circular trading and fake invoices by Pa...
Ministry of Finance: On 79th Independence Day, PM Narendra M...
GST News - Hyderabad GST officials unearthed fraud cases whe...
GST – 56th GST Council Meeting: Expected rate rationalizat...
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