Judgement

The Court observed that all mismatches between the ITC claimed in Form GSTR-3B and the details in Form GSTR-2A should be allowed to be reconciled according to the circular.

Karnataka High Court sets aside GST demand for unreconciled ITC in GSTR-3B and GSTR-2A

News

ACME Solar Holdings faces a Rs 149.73 crores demand on the grounds of alleged short payment of GST on the supply of goods and services relating to the solar power generating system.

ACME Solar Holdings Hit with Rs 149.73 Crore Demand Over Alleged Short Payment of GST

The Bombay High Court held that ITC cannot be blocked in case the electronic credit ledger has a negative balance, citing violation of Rule 86A of the CGST Rules, 2017.

ITC Cannot be Blocked If Electronic Credit Ledger Has Negative Balance: Bombay High Court

High Court quashes GST demand, finds no fraud allegation and hearing violation

GST Demand Orders Quashed as Invalid Section 74 Notice Found Fatal

High Court quashes tax enhancement for lack of hearing, remands matter for fresh consideration

HC Sets Aside GST Appellate Order for Enhancing Tax Without Hearing

The High Court said that since the petitioner's registration was cancelled, he was not under an obligation to check the GST portal for any updates or notices.

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Karnataka High Court sets aside GST demand for unreconciled ITC in GSTR-3B and GSTR-2A

ACME Solar Holdings Hit with Rs 149.73 Crore Demand Over Alleged Short Payment of GST

ITC Cannot be Blocked If Electronic Credit Ledger Has Negative Balance: Bombay High Court

GST Demand Orders Quashed as Invalid Section 74 Notice Found Fatal

HC Sets Aside GST Appellate Order for Enhancing Tax Without Hearing

Petitioner Not Obligated to Check GST Portal After Cancellation of Registration: High Court