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

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Calcutta High Court - Narayana Hrudayalaya secured a stay on GST recovery for inpatient medicines, w... Orissa High Court - Due to interest demand wrongly classified as "Tax" in the Order, taxpayer cannot... Allahabad High Court - Demand order cannot confirm tax and penalty demand higher than what was propo... Uttarakhand High Court - Genuine typographical error in GST Invoice ["32" instead of "32/(2023-24)"]...

GST

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]

GST – Madras High Court: Assessment proceedings for FY 2024–25 under Section 73 held to be without jurisdiction owing to omission of Sections 73 and 74 [Order attached]

GST – Bombay High Court: GST statutory scheme does not permit consolidation of different financial years in a single show cause notice under Section 74 [Order attached]

GST – Calcutta High Court: Delay of 234 days in filing appeal cannot be condoned; Condonation of delay requires specific, cogent, and satisfactory explanation [Order attached]

GST – Calcutta High Court: ITC on imports cannot be denied merely due to IGST paid under manual Bills of Entry does not appear on the GST portal [Order attached]

GST – Madras High Court: Where repeated notices uploaded on portal elicit no response from the taxpayer, other modes of service prescribed under Section 169 must be explored to ensure effective communication - Matter rem...

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