GSTR 3B & 2A Discrepancy Linked to Misplaced Reporting, 60% Tax Demand Appropriated from Bank & ECL: Madras HC sets aside Order [Read Order]
The Madras High Court nullifies the Goods and Service Tax (GST) assessment order as of 60% of the tax demand were appropriated from both the bank...
![No Interest Leviable on Late GSTR-3B Filing if GST already Paid through GST PMT-06 on Time: Madras HC grants Relief to Eicher Motors [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Madras-High-Court-Madras-HC-Late-GSTR-3B-Filing-GSTR-3B-Filing-GST-GSTR-3B-Eicher-Motors-Taxscan.jpg "No Interest Leviable on Late GSTR-3B Filing if GST already Paid through GST PMT-06 on Time: Madras HC grants Relief to Eicher Motors [Read Order]")
![Payment of 10% Pre-Deposit from Electronic Credit Ledger instead of Electronic Cash Ledger: Patna HC holds GST Appeal Maintainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Payment-Electronic-Credit-Ledger-Patna-HC-GST-Appeal-Electronic-Credit-Ledger-instead-of-Electronic-Cash-Ledger.jpg "Payment of 10% Pre-Deposit from Electronic Credit Ledger instead of Electronic Cash Ledger: Patna HC holds GST Appeal Maintainable [Read Order]")
![No Ascertainment of Liability and Non-Issuance of Notice: Delhi HC directs GST Dept to Refund Rs 23 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Ascertainment-of-Liability-Liability-Non-Issuance-of-Notice-Delhi-High-Court-GST-Departments-Refund-TAXSCAN.jpg "No Ascertainment of Liability and Non-Issuance of Notice: Delhi HC directs GST Dept to Refund Rs 23 Lakhs [Read Order]")
Cases where Payment made during search is not Voluntary, Taxpayer is required to be Refunded : Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that the cases where payment made during search is not voluntary, taxpayer is required to be refunded. The petitioner claimed that during the...
Blocking Electronic Credit Ledger without granting Opportunity of Hearing: Kerala HC directs Re-adjudication [Read Order]
The Kerala High Court directed re-adjudication in the matter of blocking electronic credit ledger without granting the opportunity of hearing. The present writ petition has been filed by the...
![Blocking Electronic Credit Ledger without granting Opportunity of Hearing: Kerala HC directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Blocking-Electronic-Credit-Electronic-Credit-Blocking-Electronic-Credit-Ledger-Electronic-Credit-Ledger-Opportunity-taxscan.jpg "Blocking Electronic Credit Ledger without granting Opportunity of Hearing: Kerala HC directs Re-adjudication [Read Order]")
Payment Towards Output Tax Can be Made by Utilisation of Amount Available in ECL of a Registered Person: Bombay HC [Read Order]
The Bombay High Court has held that payment towards output tax can be made by utilisation of the amount available in the Electronic Credit Ledger (ECL) of a registered person. Oasis Realty, the...
![Payment Towards Output Tax Can be Made by Utilisation of Amount Available in ECL of a Registered Person: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-Towards-Output-Tax-Output-Tax-ECL-Bombay-High-Court-Amount-Available-Taxscan.jpg "Payment Towards Output Tax Can be Made by Utilisation of Amount Available in ECL of a Registered Person: Bombay HC [Read Order]")
![Pre-deposit under GST Appeal can be made through ECL: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Pre-deposit-under-GST-Appeal-GST-Appeal-Pre-deposit-GST-Appeal-GST-Appeal-can-be-made-through-ECL-ECL-Electronic-Credit-Ledger-Orissa-High-Court-Taxscan.jpg "Pre-deposit under GST Appeal can be made through ECL: Orissa HC [Read Order]")
Non-Availability of Relevant Form on GST Portal Not a Ground to Make Illegal Adjustment by Assessee: Allahabad HC [Read Order]
The High Court of Allahabad has held that the assessee could not make any illegal adjustment by use of the Form GSTR-3B of the transferor if the relevant form is not available in the Goods and...
![Non-Availability of Relevant Form on GST Portal Not a Ground to Make Illegal Adjustment by Assessee: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Form-on-GST-Portal-Illegal-Adjustment-by-Assessee-Allahabad-Highcourt-GST-Portal-taxscan.jpg "Non-Availability of Relevant Form on GST Portal Not a Ground to Make Illegal Adjustment by Assessee: Allahabad HC [Read Order]")
AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh has held that the unutilised balance of Input Tax Credit (ITC) lying in the Electronic Credit Ledger (E-Credit Ledger) can be transferred on the...
![AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AAR-Merger-process-Transfer-of-Unutilised-ITC-ITC-Electronic-Credit-Ledger-GSTINs-PAN-taxscan.jpg "AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]")
