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GST Audit & Return Scrutiny Can Lead to Separate Section 73 & 74 Proceedings: Madras HC
Case Law Details
- Case Name
- Chemplast Sanmar Limited Vs Assistant Commissioner (ST) (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
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Chemplast Sanmar Limited Vs Assistant Commissioner (ST) (Madras High Court)
The Madras High Court disposed of two writ petitions challenging Show Cause Notices dated 10.05.2024 issued under Section 74 of the GST enactments for the tax periods 2018-19 and 2019-20 proposing demands of Rs. 624,81,52,060 and Rs. 83,45,92,000 respectively. The petitions were heard along with a batch of matters concerning proceedings under Section 74, and the Court held that its common order in Turbo Energy Private Limited, Fastenex Private Limited and Ispahani Estates Private Limited would apply ...
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