![ITC Cannot Be Denied Based Solely on GSTR 2A and GSTR 3B Discrepancies: Kerala HC directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITC-GSTR-2A-GSTR-3B-Discrepancies-Kerala-HC-directs-Readjudication-Kerala-High-Court-taxscan.jpg "ITC Cannot Be Denied Based Solely on GSTR 2A and GSTR 3B Discrepancies: Kerala HC directs Readjudication [Read Order]")
ITC Cannot Be Denied Based Solely on GSTR 2A and GSTR 3B Discrepancies: Kerala HC directs Readjudication [Read Order]
The Kerala High Court, based on the Calcutta High Court's ruling in the case of Suncraft Energy Private Limited v. The Assistant Commissioner, State...
![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]")
![Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Demand-Notice-Receipt-Service-Mismatch-GSTR-2A-GSTR-3B-ITC-Absence-Investigation-End-Supplier-Calcutta-HC-taxscan-1.jpg "Demand Notice on Receipt of Service due to Mismatch in GSTR 2A and GSTR 3B ITC is not Valid in Absence of Investigation at End of Supplier: Calcutta HC [Read Order]")
![GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-ITC-GST-ITC-Difference-due-to-Mismatch-Mismatch-GSTR-3B-GSTR-2A-CBIC-Issues-Clarification-CBIC-taxscan.jpg "GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]")
Assessment Order passed under Tamil Nadu GST Act based on General Notice Issued is not Valid: Madras HC sets aside Order [Read Order]
The Madras High Court has held that the assessment order passed under the Tamil Nadu Goods and Service Tax Act,2017 based on the general notice issued is not valid. M/s.Hatsun Agro Product Ltd,...
![Assessment Order passed under Tamil Nadu GST Act based on General Notice Issued is not Valid: Madras HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Assessment-Order-Tamil-Nadu-GST-Act-Tamil-Nadu-GST-Act-General-Notice-Madras-High-Court-sets-aside-Order-Assessment-Order-passed-under-Tamil-Nadu-GST-Act-taxscan.jpg "Assessment Order passed under Tamil Nadu GST Act based on General Notice Issued is not Valid: Madras HC sets aside Order [Read Order]")
CBIC extends Form GSTR-3B Filing for districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha in Gujarat till 30th June 2023
The Central Board of Indirect Taxes and Customs (CBIC) vide notification No. 17/2023-Central Tax (G.S.R. 460(E)) issued on 27th June 2023 has extended the filing of Form GSTR-3B for the districts of...
CBIC extends Form Filing of GSTR-1, GSTR-3B and GSTR-7 in Manipur till 30th June 2023 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has extended the date for furnishing Forms of GSTR-1, GSTR-3B and GSTR-7 in the State of Manipur till 30th June 203. The CBIC through vide...
![CBIC extends Form Filing of GSTR-1, GSTR-3B and GSTR-7 in Manipur till 30th June 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/06/CBIC-extends-Form-Filing-GSTR-1-GSTR-3B-GSTR-7-CBIC-extends-Form-Filing-of-GSTR-1-Form-Filing-of-GSTR-3B-Form-Filing-of-GSTR-7-taxscan-1.jpg "CBIC extends Form Filing of GSTR-1, GSTR-3B and GSTR-7 in Manipur till 30th June 2023 [Read Notification]")
Failure to enrol in Common GST Portal within Time Limit and belated Filing of Appeal: Orissa HC refuses to Remand Matter to AO for Reassessment
The Orissa High Court, in view of the alternative efficacious remedy available to the petitioner, has refused to remand the matter to the Assessing Officer for reassessment when the assessee had...
![Non-Compliance of Statutory GST Requirements: Madras HC upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Non-Compliance-of-Statutory-GST-Requirements-Non-Compliance-Statutory-GST-Requirements-GST-GST-Requirements-Madras-High-Court-Penalty-Taxscan.jpg "Non-Compliance of Statutory GST Requirements: Madras HC upholds Penalty [Read Order]")
GST Refund claim cannot be Denied for want of Electronic Filing Based on CBIC Circular When Rules Allow Manual Filing: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has recently allowed the assessee to file the Goods and Services Tax (GST) refund application in manual offline mode as the Rule 97A of the Central Goods and Services...
![GST Refund claim cannot be Denied for want of Electronic Filing Based on CBIC Circular When Rules Allow Manual Filing: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-Refund-claim-Electronic-Filing-CBIC-Circular-Rules-Allow-Manual-Filing-Andhra-Pradesh-HC-Taxscan.jpg "GST Refund claim cannot be Denied for want of Electronic Filing Based on CBIC Circular When Rules Allow Manual Filing: Andhra Pradesh HC [Read Order]")