admin | R K Maskara

Enhancements in GSTR-3B (Effective from January 2026 Tax Period)

by admin | Feb 4, 2026 | Departmental Instructions, GST

The GST Network (GSTN) has issued an advisory dated 30 January 2026 introducing important system-level enhancements in GSTR-3B, aimed at improving accuracy and aligning interest computation with statutory provisions. The key changes are summarised below for your...

The Allahabad High Court held that ITC cannot be denied to a bona fide purchaser where the supplier was registered at the time of transaction and tax was duly deposited.

by admin | Jan 17, 2026 | GST, Judgements

Saniya Traders vs. Additional Commissioner Grade-2 (Writ Tax No. 1743 of 2024 – High Court of Allahabad) 1. Brief Facts The petitioner (assessee) purchased scrap batteries from a GST-registered supplier. Payment including GST component was made through banking...

The Allahabad High Court held that mere expiry of an e-way bill, without any other adverse material, does not establish intent to evade tax and cannot justify penalty under Section 129 of the GST Act.

by admin | Jan 2, 2026 | GST, Judgements

Kamla Machines vs. State of U.P. & Ors. (Writ Tax No. 4506 of 2025 High Court of Allahabad) 1. Brief Facts The petitioner, registered under Haryana GST, purchased machinery parts from Maharashtra on bill-to-ship basis, where goods were to be delivered to...

The Madras High Court held that prima facie duplication of ITC demand across multiple adjudication orders warrants reconsideration under Section 161 of the GST Act. The rectification rejection order was set aside and the matter remitted for fresh examination.

by admin | Dec 26, 2025 | GST, Judgements

M/s Nabati Food (India) Private Limited vs. Assistant Commissioner of Central Tax & Central Excise & Ors. (W.P. No. 42823 of 2025High Court of Madras) 1. Brief Facts The petitioner challenged: Order dated 27.02.2025 passed under Section 73 of the CGST/TNGST...

The Delhi High Court held that ITC cannot be denied merely due to a clerical error in mentioning the wrong GSTIN in invoices when the transaction is genuine and no double credit is claimed.

by admin | Nov 29, 2025 | GST, Judgements

B. Braun Medical India Pvt. Ltd. vs. Union of India (2025: DHC:1656-DB W.P. (C) 114/2025 & CM Appl. 434/2025) 1. Brief Facts The Petitioner claimed Input Tax Credit (ITC) on purchases where invoices reflected an incorrect GSTIN (Bombay GSTIN instead of Delhi...

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Enhancements in GSTR-3B (Effective from January 2026 Tax Period)

The Allahabad High Court held that ITC cannot be denied to a bona fide purchaser where the supplier was registered at the time of transaction and tax was duly deposited.

The Allahabad High Court held that mere expiry of an e-way bill, without any other adverse material, does not establish intent to evade tax and cannot justify penalty under Section 129 of the GST Act.

The Madras High Court held that prima facie duplication of ITC demand across multiple adjudication orders warrants reconsideration under Section 161 of the GST Act. The rectification rejection order was set aside and the matter remitted for fresh examination.

The Delhi High Court held that ITC cannot be denied merely due to a clerical error in mentioning the wrong GSTIN in invoices when the transaction is genuine and no double credit is claimed.

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