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GST - Supreme Court over rules Gujarat High Court judgement holding once tax burden has been passed,... GST - Madras High Court: Retrospective insertion of Sections 16(5) and 16(6) restores eligibility fo... GST - First Landmark Order by GSTAT Principal Bench – Mere mismatch between GSTR-1 and GSTR-3B does... GST - Gauhati High Court: Summary SCN (DRC-01) cannot replace a SCN under Section 73; Unsigned attac...

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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...

GST – Himachal Pradesh High Court: Composite DRC-01A intimation and DRC-01 SCN under Section 74 for multiple financial years on different subject matters held invalid [Order attached]

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