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

Trending Now

Himachal Pradesh High Court - When a matter is remanded for fresh adjudication, the appellate author... Meghalaya High Court - GST disputes on classification, exemption, and taxability should generally be... Gauhati High Court - Bona fide purchaser cannot be denied ITC merely because the supplier failed to... Gauhati High Court - ITC cannot be denied to a bona fide purchaser merely because the supplier faile...

GST

GST - AAAR Odisha: Services provided from the Mumbai HO through field engineers to branch do not create a place of business, fixed establishment - GST registration not required [Order attached]

Allahabad High Court: Mere allegations of circular trading, without evidence or rebuttal of documentary records are insufficient to deny ITC; Proceedings under Section 74 quashed [Order attached]

GST – Allahabad High Court: Interest demand in the adjudicating Order being beyond the show-cause notice violates Section 75(7); Adjudication order quashed [Order attached]

Bombay High Court (Nagpur Bench): Section 31 casts responsibility on supplier to pay interest on delayed payment of tax; Supplier cannot recover GST interest from recipient [Order attached]

Andhra Pradesh High Court: Transfer of R&D unit as a going concern between distinct registration under same PAN is not taxable; Transfer of ITC allowed [Order attached]

Delhi High Court: Responsibility to monitor communications on GST portal rests with taxpayer - Contention of Chartered Accountant's negiligence cannot justify writ interference - Ex-parte demand sustained [Order attached...

Orissa High Court: Interest on refund of GST paid on ocean freight is payable from the date of tax payment, not from the date on which the levy was held unconstitutional [Order attached]

Calcutta High Court: Courts declaring a levy unconstitutional apply retrospectively unless expressly made prospective - IGST on ocean freight not leviable even for pre-2023 period; Mohit Minerals judgment applies retrosp...

Madras High Court: Fresh proceedings barred after issuance of ASMT-12; Mere misclassification of ITC between CGST/SGST and IGST heads does not result in revenue loss [Order attached]

Gujarat High Court: Partial transfer of ITC on amalgamation permissible; refund of unutilised ITC cannot be denied merely because entire credit was not transferred [Order attached]

GST – Gujarat High Court: Refund of IGST paid on ocean freight under reverse charge cannot be denied on grounds of limitation or any technical reason post case of Mohit Minerals; appellate directions quashed [Order attac...

Madras High Court: Adjudication order without affording an opportunity of personal hearing violates Section 75(4) - Coercive recovery stayed [Order attached]

GST – Calcutta High Court: Appellate Authority cannot enhance tax liability without notice; Enhancement beyond show cause violates Section 107(11) [Order attached]

Bombay High Court: Assignment of long-term leasehold rights is transfer of immovable property and not liable to GST [Order attached]

Gujarat High Court: Refund of accumulated ITC cannot be denied due to size limitation of GST portal; Allowed fresh refund application permitted without limitation bar [Order attached]

Delhi High Court: Mere uploading of a notice or order on the GST portal does not constitute valid or effective service on the taxpayer; Adjudication order quashed and remanded for fresh consideration [Order attached]

Calcutta High Court: Changing basis of demand from short declaration of turnover to isssue of forward charge liability amounts to a substantive, not technical, deviation; Adjudication order cannot travel beyond SCN [Orde...

GST – Gujarat High Court: Revenue-neutral errors in debit/credit note reporting cannot justify ITC reversal; rectification of GSTR-1 and GSTR-3B must be allowed [Order attached]

Himachal Pradesh High Court: Being different financial years involving different issues composite DRC-01A and SCN under Section 74 for multiple financial years held unsustainable [Order attached]

GST – Himachal Pradesh High Court: Parallel adjudication by Central and State GST authorities on same subject matter barred under Section 6(2)(b); Authorities directed to refer Supreme Court guidelines [Order attached]

‹ 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