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...
![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]")
![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]")
![Inadequate Notice Service Makes GST Order Unenforceable: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Madras-High-Court-GST-Order-Notice-Service-taxscan.jpg "Inadequate Notice Service Makes GST Order Unenforceable: Madras HC [Read Order]")
