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 - Delhi High Court: Court hold all the proceedings initiated under deleted Rule 96(10) CGST lapse automatically and cannot be continued by the department ; Petitioners can continue receiving IGST refund benefits [Ord...

GST – Supreme Court: Leasing of Company managed residential dwelling, used as hostel, for students and and working professionals is exempt [Order attached]

Allahabad High Court: Penalty under Section 129 quashed for wrong PIN code, holding minor clerical errors cannot justify seizure or detention when all transport documents are valid [Order attached]

GST - Karnataka High Court: Minor mismatch in description of goods in transport documents cannot justify detention or penalty under Section 129 without evidence of tax evasion [Order attached]

GST – Bombay High Court: Mere mismatch between shipping bills and invoices cannot lead to rejection of ITC refund under zero-rated supplies [Order attached]

GST – Allahabad High Court: Since goods were transported with valid invoice and e-way bill, penalty for infringement falls under Section 129(1)(a) and not Section 129(1)(b) [Order attached]

GST – Calcutta High Court condones 93-days delay in filing appeal; Reliance on consultant for critical tax filings is a sufficient cause under Section 107 [order attached]

GST - Allahabad High: Section 75(7) expressly prohibits confirming liability beyond what is stated in the SCN [Order attached]

GST - Allahabad High Court: Excess stock found in survey must be assessed only under Sections 73 or 74 and not under Section 130 [Order attached]

GST – Allahabad High Court: No penalty for non-updation of destination address as “additional place of business”, as no mismatch in goods or documents accompany e-way bill [Order attached]

GST – Allahabad High Court: E-way bill generated after interception does not cure the violation; No evidence of glitch - Penalty upheld [Order attached]

GST – West Bengal AAR: Without a valid proof to establish applicant's identify, application of advance ruling is rejected [Order attached]

GST – Allahabad High Court: Since the suppliers registration was restored, treating purchases as from an unregistered/bogus dealer is illegal - Proceedings under Section 74 quashed [Order attached]

GST – Allahabad High Court: No penalty is leviable for delayed unloading under an expired e-way bill when the goods reached the destination on time [Order attached]

GST - Allahabad High Court: Short-loading of goods without evidence of intent to evade tax cannot justify seizure or continuation of Section 129 proceedings [Order attached]

GST - Delhi High Court: A valid SCN must disclose reasons, factual basis, and grounds for invoking Section 73; a template notice is legally insufficient - Quashes ex-parte GST assessment [Order attached]

GST - Delhi High Court: No further penalty leviable once tax and interest is paid under Section 74(5) prior to issuance of show cause notice [Order attached]

GST - Allahabad High Court: Non-filling of Part B due to a technical error cannot attract penalty under Section 129(3) without specific findings of tax-evasion intent [Order attached]

GST - Gujarat AAR: Fusible interlining cotton fabrics classifiable under Chapter 52 and not under 59 [Order attached]

GST – Allahabad High Court holds taxable event of works contract is its execution, which is in pre-GST regime; Reliance on Form 26AS to demand GST held invalid [order attached]

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