![GST Demand in DRC-01D Persists Despite Payment of Dues: Madras HC directs to Appropriate Amount and Refund Excess, If Any [Read Order]](https://images.taxscan.in/h-upload/2025/08/03/500x300_2072612-gst-demand-drc-01d-payment-of-dues-madras-hc-taxscan.webp "GST Demand in DRC-01D Persists Despite Payment of Dues: Madras HC directs to Appropriate Amount and Refund Excess, If Any [Read Order]")
GST Demand in DRC-01D Persists Despite Payment of Dues: Madras HC directs to Appropriate Amount and Refund Excess, If Any [Read Order]
In a recent ruling, the Madurai Bench of the Madras High Court quashed a GST demand issued in Form DRC-01D against a government contractor, after it...
![GST Act Does Not Permit Duplicate Proceedings: Madras HC Permits to Include Differential Amount in Original Proceedings if Provision Allows [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071383-gst-act-gst-act-does-not-permit-duplicate-proceedings-duplicate-proceedings-taxscan.webp "GST Act Does Not Permit Duplicate Proceedings: Madras HC Permits to Include Differential Amount in Original Proceedings if Provision Allows [Read Order]")
![Secondment arrangement does not give rise to any tax liability: Karnataka HC sets aside IGST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/250x150_2068960-igst-demand-2.webp "Secondment arrangement does not give rise to any tax liability: Karnataka HC sets aside IGST Demand [Read Order]")
![Factual Dispute Whether Appellant Reversed Wrongfully Availed GST ITC: Calcutta HC remands for Appellate Readjudication [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/250x150_2064328-gst-itc-calcutta-high-court-taxscan.webp "Factual Dispute Whether Appellant Reversed Wrongfully Availed GST ITC: Calcutta HC remands for Appellate Readjudication [Read Order]")
GST ITC Reversal: Madras High Court Applies Section 16(5) Relief, Orders Refund to Business Proprietor [Read Order]
The Madras High Court has quashed the input tax credit ( ITC ) reversal order passed against a sole proprietor directing the GST ( Goods and Services Tax ) to issue refunds if any amount is...
![GST ITC Reversal: Madras High Court Applies Section 16(5) Relief, Orders Refund to Business Proprietor [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/500x300_2063746-madras-high-court-gst-itc-business-proprietor-taxscan.webp "GST ITC Reversal: Madras High Court Applies Section 16(5) Relief, Orders Refund to Business Proprietor [Read Order]")
GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]
In a recent decision, the Orissa High Court set aside an order rejecting the application for revoking the cancellation of the Goods and Services Tax (GST) registration of a taxpayer who defaulted...
![GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/500x300_2062876-gst-registration-cancelled-gstr-3b-filing-orissa-hc-revocation-application-taxscan.webp "GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]")
Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]
In a recent order, the Calcutta High Court emphasized the importance of the assessing authorities to follow the formulae prescribed under Rules 42 and 43 of the CGST Rules for the computation and...
![Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/500x300_2057617-delhi-high-court-gst-itc-input-tax-credit-taxscan.webp "Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]")
Interest Cannot Be Levied After GST Paid into E-Cash Ledger Even if GSTR-3B Filed Belatedly and Amount Debited Later: Madras HC [Read Order]
The Madras High Court has held that interest on delayed GST ( Goods and Services Tax ) payment does not accrue beyond the date on which the tax amount is deposited in the electronic cash ledger,...
![Interest Cannot Be Levied After GST Paid into E-Cash Ledger Even if GSTR-3B Filed Belatedly and Amount Debited Later: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/500x300_2054762-gstr-3b-delay-.webp "Interest Cannot Be Levied After GST Paid into E-Cash Ledger Even if GSTR-3B Filed Belatedly and Amount Debited Later: Madras HC [Read Order]")