Case Law Details
Case Name : Naarjuna Agro Chemicals Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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Naarjuna Agro Chemicals Pvt. Ltd. Vs State of U.P. (Allahabad High Court)
Issue involved Whether the department is enjoined to issue a notice under subsection 3 of Section 61 of Central Goods and Service Tax Act, 2017 once returns have been submitted by the assessee before initiating action under Section 74 of the Act or not?
Facts of the case
1. The petitioner is an assessee under the GST regime and has submitted returns for the assessment year 2017-18.
2. The department apparently has not initiated any action referable to Section 61 of the Act. It transpires that the proceedings under Sectio...
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Author Bio
I was in composition scheme in 2016 to 2022. I just got a notice under u/s 61 upgst act 2017 to claim ITC more than I have returned under gstr3b . now what should I do
Turnover is below 40 lakhs need not get GST Registration but the seller and Transports are demanding GST R.C.NO and every month filling Return in showing Turnover in 0% column.No Tax collected from my buyer.My Total T.O peryear is below 20lakh.What can we do now.