Judgement

High Court rules that tax already declared in GSTR-3B cannot be recovered under Section 75(12) of the GST Act.

Self-Assessed Tax Already in GSTR-3B Not Recoverable Under Section 75(12): High Court

The taxpayer applied for a Non-Core Amendment on the GST portal on April 29, 2025; however, the request is in Pending status.

Use of ITC for appeal deposit held valid; cash insistence termed arbitrary

GSTN Advisory on GST Return: Know the returns that will be time barred from 1st August

As per Apex Court GST Rule 86A requires independent evaluation and pre-decisional hearing before restricting the Input Tax Credit

Court sets aside GST order for relying only on portal notice without Registered Post Acknowledgement Due (RPAD)