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

Trending Now

West Bengal AAAR - CKD e-rickshaw qualifies as a complete vehicle attracting 5% GST only when all co... GSTAT - No additional GST pre-deposit for GSTAT Appeal is needed when the earlier appeal deposit exc... Gujarat High Court - Interest on GST refunds must be computed from the date of the original refund a... Rajasthan High Court - Parity with a co-accused alone is not a ground for bail, particularly where t...

GST

Madras High Court: Late fee under Section 47 is valid for delay in filing GSTR-9C, as it forms part of the annual return under Section 44 [Order attached]

Delhi High Court: Refund limitation for unutilised ITC must be computed as per Explanation 2(e) i.e., end of the financial year, and not as per Explanation 2(a) [Order attached]

Madras High Court: Advance rulings are binding on assessee but still open to challenge to Courts to prevent unequal tax treatment [Order attached]

Allahabad High Court: Penalty not specified in Show Cause Notice cannot be imposed later in the adjudication order [Order attached]

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...

‹ 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