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

Trending Now

GSTAT has extended relaxed and simplified appeal filing procedures on the portal till 31 December 20... Himachal Pradesh High Court: Once either Central or State GST authority initiates adjudicatory proce... Jammu & Kashmir and Ladakh High Court: While the petitioner claimed hospitalization of his father, t... Bombay High Court - Corporate guarantee issued by a parent company to its subsidiaries without recei...

GST

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]

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]

‹ 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