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 – Andhra Pradesh High Court: Assessment order without issuing a pre-show cause notice under Rule 142(1A) is invalid [Order attached]

GST - Allahabad High Court: Demand including interest and penalty cannot exceed the amount specified in the show cause notice [Order attached]

Chhattisgarh High Court – Recovery from electronic credit ledger valid under Section 79 when tax not paid within due period; Subsequent rectification plea and appeal does not invalidate the earlier recovery [Order attach...

GST - Allahabad High Court: Adjudicating authority erred by not issuing a new notice after the lapse of the scheduled date; personal hearing demanded by a noticee must be granted [Order attached]

GST – Delhi High Court: Department cannot be faulted as three hearing opportunities were given; however, since the notice was not uploaded on the portal, a fresh hearing is granted [Order attached]

GST – Gujarat High Court: Amount deposited in electronic cash ledger is deemed paid to Government; Non-filing of DRC-03 did not negate payment or indicate mala fides [Order attached]

GST – Gujarat AAR: ITC on IGST paid for imports valid even if payment to foreign supplier delayed beyond 180 days [Order attached]

J&K High Court – Cross empowerment under Section 6 is automatic, Officers appointed under State GST Acts are deemed proper officers under CGST Act; Section 74 does not prohibit a single composite SCN covering multiple fi...

GST - Kerala High Court: Denial of transitional ITC on account of technical error impermissible - Directed to reopen the portal or permit manual filing [Order attached]

GST - Gujarat High Court: Interest on delayed GST refund is payable even for system glitch - Interest is mandatory and payable once the refund is sanctioned beyond 60 days, regardless of the reason for delay [Order attac...

GST – Gujarat High Court: Refund of IGST on ocean freight cannot be denied on grounds of limitation, directed refund [Order attached]

Andhra Pradesh High Court: Assessment without signature and mandatory pre-assessment notice cannot be rectified under Sections 160 or 169 - Held invalid [Order attached]

Andhra Pradesh High Court: Refund of wrongly paid tax by recipient on exempt residential dwelling services charged by landlord cannot be rejected on grounds of limitation [Order attached]

GST - Orissa High Court: Raising demand against the wrong GSTIN vitiates the proceedings, as the very foundation of the order is incorrect [Order attached]

GST - Allahabad High Court: ITC cannot be denied where purchases were genuine, tax paid, and supplier was registered at the time of transaction; proceedings under Section 74 quashed [Order attached]

GST - Tamil Nadu AAR: Reverse charge not applicable on purchase of M-Sand, P-Sand, Blue Metal, Boulders, and Bricks from unregistered suppliers [Order attached]

GST - Orissa High Court: Rectification of GST returns permitted where tax credited to wrong GSTIN of the same recipient; Portal limitations cannot bar correction [Order attached]

GST – Delhi High Court: Cancellation of GST registration with retrospective effect is invalid when the SCN did not propose retrospective action [Order attached]

GST – Allahabad High court: Mere mention of “proceedings under Section 74” is insufficient to provisional attach bank account under Section 83; There must be a proximate link between material evidence and risk of revenue...

GST - Calcutta High Court: Treating supplier’s statement as “gospel truth” without verification is an error by Department; Carrying valid invoice and e-way bill is a sufficient compliance, penalty imposed under Section 1...

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