The Allahabad High Court held that under Section 75(7) CGST Act, tax authorities cannot demand amounts beyond what is specified in the show cause notice. Any excess interest or penalty not mentioned in the SCN is unsustainable.
Section 74A replaces Sections 73 and 74 to create a single demand mechanism from FY 2024–25. It covers both fraud and non-fraud cases with revised timelines and penalty relief.
ASMT-10 issuance under GST Section 61 is mandatory before SCNs (73/74) for return discrepancies. It offers taxpayers a chance to rectify and halt further proceedings.
Clarifications for retailers on new GST rates from Sept 22, 2025: applying revised rates to stock, ITC reversal for exempt supplies, and use of accumulated credit.
The Bombay High Court has ruled that adjudication orders merely copying show cause notice content are invalid, emphasizing the need for independent application of mind and consideration of taxpayer submissions.
Patna High Court imposes ₹10,000 cost and 9% interest on an officer for illegal tax recovery without due process, highlighting consequences for procedural violations.
Analysis of GST SCNs clubbing multiple assessment years, legal provisions, and High Court rulings. Highlights issues of prejudice and differing limitation periods.
This article is based on judgement of Sikkim HC wherein Court allows refund of ITC lying in Electronic Credit Ledger at the time of close of business.
Learn the intricacies of GST Section 74 for fraud or wilful misstatement cases, including limitations, proceedings, and taxpayer responsibilities.
Discover the significant GST changes proposed in the Finance Bill 2024. Learn about amendments to key sections, including ITC claims, TDS returns, and appeal procedures.
