GSTN Issues Advisory: No Lock on Table 3.2 of GSTR-3B for Now, Editing Allowed Until Further Notice
The Goods and Services Tax Network ( GSTN ) has issued an important advisory for taxpayers regarding the editability of Table 3.2 in Form GSTR-3B. ...
![60-day Time Limit u/s 62(2) of GST Act is Directory, Delay can be Condoned based on Merits with Payment of Interest and Penalty: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Madras-High-Court-TAXSCAN.jpg "60-day Time Limit u/s 62(2) of GST Act is Directory, Delay can be Condoned based on Merits with Payment of Interest and Penalty: Madras HC [Read Order]")
![GST ITC reversed on Grounds of Late Claim beyond Prescribed Time u/s 16(4): Madras HC quashes Order Considering S. 16(5) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Input-Tax-Credit-site-img.jpg "GST ITC reversed on Grounds of Late Claim beyond Prescribed Time u/s 16(4): Madras HC quashes Order Considering S. 16(5) [Read Order]")
Can GST Returns Be Amended After the Due Date Prescribed Under the GST Law? Know Relevant Court Rulings
Under India’s Goods and Services Tax (GST) framework, the accurate filing of returns is critical to ensuring tax compliance and the seamless flow of Input Tax Credit (ITC). However, practical...
GST Assessment Order u/s 62 incomplete without S. 46 Notice: Allahabad HC quashes Orders [Read Order]
The Allahabad High Court has quashed the GST assessment and appellate orders issued against a company after finding that the assessment order under Section 62 of the Goods and Services Tax Act (GST...
![GST Assessment Order u/s 62 incomplete without S. 46 Notice: Allahabad HC quashes Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-GST-Assessment-GST-Assessment-Order-Allahabad-HC-taxscan.jpg "GST Assessment Order u/s 62 incomplete without S. 46 Notice: Allahabad HC quashes Orders [Read Order]")
Madras HC Permits Rectification of clerical errors in GSTR-1 beyond statutory timelines under CGST Act [Read Order]
The Madras High Court held that clerical errors must be rectifiable even beyond statutory timelines. Further held that denial of ITC to buyers for no fault of theirs results in double taxation and...
![Madras HC Permits Rectification of clerical errors in GSTR-1 beyond statutory timelines under CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GSTR-1-Madras-HC-CGST-Act-taxscan.jpg "Madras HC Permits Rectification of clerical errors in GSTR-1 beyond statutory timelines under CGST Act [Read Order]")
Filing of Certified Copy of Appealed Order in GST Appeal is Procedural in Nature, Not Mandatory: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court has ruled that the filing of certified copy in the GST (Goods and Services Tax) appeal is mere procedural in nature and not mandatory. The appeal cannot...
![Filing of Certified Copy of Appealed Order in GST Appeal is Procedural in Nature, Not Mandatory: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Appeal-Allahabad-High-Court-GST-appeal-certified-copy-filing-TAXSCAN.jpg "Filing of Certified Copy of Appealed Order in GST Appeal is Procedural in Nature, Not Mandatory: Allahabad HC [Read Order]")
GST Imposed under Wrong Head: Allahabad HC Directs NOIDA to reimbruse Penalty Imposed u/s 73 of GST Act [Read Order]
The New Okhla Industrial Development Authority (NOIDA) was recently directed by the Allahabad High Court to reimburse the assesee the amount that was assessed as a tax and penalty in proceedings...
![GST Imposed under Wrong Head: Allahabad HC Directs NOIDA to reimbruse Penalty Imposed u/s 73 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-GST-Imposed-Under-Wrong-Head-Allahabad-HC-NOIDA-taxscan.jpg "GST Imposed under Wrong Head: Allahabad HC Directs NOIDA to reimbruse Penalty Imposed u/s 73 of GST Act [Read Order]")
Claim of Refund of Excessive TDS collected under CGST Act: Telangana HC directs L&T to File Appeal before Adjudicating Authority [Read Order]
The Telangana High Court held that in the absence of the aforesaid material, information and documents to substantiate the claim of refund of excessive Tax Deducted at Source (TDS) collected under...
![Claim of Refund of Excessive TDS collected under CGST Act: Telangana HC directs L&T to File Appeal before Adjudicating Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/LT-and-PES-JV.jpg "Claim of Refund of Excessive TDS collected under CGST Act: Telangana HC directs L&T to File Appeal before Adjudicating Authority [Read Order]")