This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Benefit under Amnesty Scheme admissible as notices deemed to be issued u/s. 73 of CGST Act in absence of ingredients of Section 74
Case Law Details
- Case Name
- Agni Estate Foundations Private Ltd. Vs State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Agni Estate Foundations Private Ltd. Vs State Tax Officer (Madras High Court)
Madras High Court held that in absence of suppression of facts, wilful misstatement or fraud, notice issued u/s. 74 of the CGST Act shall be deemed as notices and orders passed u/s. 73 of the CGST Act and accordingly, benefit under Amnesty Scheme admissible.
Facts- The petitioner is engaged in the business of real estate activities and is a registered assessee under the Act. The books of accounts of the petitioner for the financial years 2017-18, 2018-2019 and 2019-2020 were subjected to inspection u/s. 67 of the Act...
Author Info
Sir, I have gone through the article as uploaded. Sir here is my one question where the proper officer passed adjudication order u/s 74 as SCN was issued u/s 74 without fulfilment of ingredients of section 74, the party filed an appeal before 1st Appellate forum ..Is it possible to avail amnesty scheme when passed order under sec.73 by confirming inadmissible scheme.