GSTN Advisory: Auto-Populated Liability in GSTR-3B to Become Non-Editable from July 2025
The Goods and Services Tax Network (GSTN) issued an advisory on June 7, 2025, announcing that beginning with the July 2025 tax period, the...
![Prima Facie Duplication in GST ITC Demands: Delhi HC Flags Dual Recovery of Reversed and Utilised ITC, Allows Appeal with Limited Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/2041518-gst-itc-delhi-high-court-duplication-in-gst-itc-demands-taxscan.webp "Prima Facie Duplication in GST ITC Demands: Delhi HC Flags Dual Recovery of Reversed and Utilised ITC, Allows Appeal with Limited Pre-Deposit [Read Order]")
![GST Appeal Filing Delayed due to Confusion in GST Rate: Madras HC Orders Department to Hear Govt Civil Contractor’s Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/2041182-gst-gst-appeal-delay-in-filing-appeal-taxscan.webp "GST Appeal Filing Delayed due to Confusion in GST Rate: Madras HC Orders Department to Hear Govt Civil Contractor’s Case [Read Order]")
![Allahabad HC Quashes GST Assessment order passed without issuance of notice u/s 46 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-Assessment-order-.jpg "Allahabad HC Quashes GST Assessment order passed without issuance of notice u/s 46 of GST Act [Read Order]")
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]
The Madras High Court has held that the 60-day time limit prescribed under Section 62(2) of the GST ( Goods and Services Tax ) Act, 2017, for furnishing returns after a best judgment assessment is...
![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]")
GSTN Updates Refund Process for Recipients of Deemed Export: Changes to Calculation Formats, ITC Allocation and Filing Requisites
The Goods and Services Tax Network (GSTN) has announced a series of updates and structural changes to the refund filing process for taxpayers claiming refunds under the category “Refund by Recipient...
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]
The Madras High Court has quashed orders passed by the GST (Goods and Services Tax) Department that had reversed the input tax credit (ITC) claims of a registered taxpayer on grounds of late...
![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]")