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

Trending Now

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 - Delhi High court: Considering severe air pollution in Delhi, High Court urged GST Council to reconsider 18% GST on air purifiers and consider a concessional 5% rate [Order attached]

GST – Karnataka High Court: Clubbing multiple financial years in a single Section 74 show cause notice enables misuse of extended limitation, thus impermissible [Order attached]

GST - Allahabad High Court: Penalty at 200% under Section 129(1)(b) upon interception of goods is attracted only where the owner of the goods does not come forward or where ownership cannot be ascertained from the accomp...

GST - Delhi High Court: Fresh demand cannot be raised for pre-Insolvency Resolution Process after approval of resolution plan [Order attached]

GST - Delhi High Court - Summons under Section 70 is a statutory investigative power and does not infringe any legal right - Does not warrant writ interference [Order attached]

GST - Delhi High Court: Sabka Vishwas Scheme benefit not available for SCNs issued after the cut-off date [Order attached]

GST - Allahabad High Court: Expiry of e-way bill due to technical error does not justify GST penalty [Order attached]

GST - Allahabad High Court: GST proceedings against deceased proprietor without issuing notice to legal heirs is invalid [Order attached]

GST - Allahabad High Court: Proceedings under Section 74 unsustainable merely on basis of suspicion of circular trading or non-production of toll plaza receipts, in the absence of any statutory requirement [Order attache...

GST - Delhi High Court: Cases involving fraudulent availment of ITC entail complex factual examination, making unsuitable for writ adjudication - Directed recourse to statutory appeal [Order attached]

GST – Gujarat High Court: Confiscation under Section 130 with intent to evade payment of tax can be invoked independently without first concluding proceedings under Section 129 [Order attached]

GST - Delhi High Court: Allegations of fraudulent ITC availment involve disputed facts and evidence, rendering them unsuitable for writ jurisdiction; Directed to pursue appellate remedy [Order attached]

GST – Gauhati High Court: Provisions of Section 16(2)(aa) read down till the time CBIC comes out with any practical solution of availability of ITC to the bona fide purchaser; ITC cannot be disallowed solely due to non-c...

GST - Allahabad High Court in the dispute of fake transactions holds recipient's ITC cannot be denied when supplier was registered and had filed GSTR-1 & 3B; Subsequent cancellation of supplier's registration cannot prej...

GST - Karnataka High Court allows refund of incorrect IGST paid on intermediary supplies; Held refund cannot be denied on limitation [Order attached]

GST - Gujarat AAR holds leasing a residential building for long-term accommodation remains exempt as residential renting even when leased to a company [Order attached]

GST - Karnataka High Court: Leasing residential premises as hostels to students and working professionals constitutes renting of residential dwelling for use as residence and is exempt from GST [Order attached]

GST – Delhi High Court: In cases involving allegations of fake ITC, multi-entity fraud or complex investigations, pre-consultation before SCN under 74 is not mandatory after 2020 amendment [Order attached]

GST – Gujarat High Court: IT support services provided by Indian subsidiary to US parent is not intermediary, held to be export of services; Refund rejection set aside [Order attached]

GST – Gujarat High Court: Transfer of GIDC leasehold rights treated as transfer of immovable property and not a taxable supply; SCN under Section 74 quashed; [Order attached]

‹ Previous 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