Goods and Services Tax : Section 74A replaces the earlier Sections 73 and 74, creating a unified framework for tax recovery in cases of short payment, erro...
Goods and Services Tax : This case explains situations where ITC is availed and utilised without receipt of goods or services. The ruling clarifies that su...
Goods and Services Tax : Highlights how authorities routinely invoke Section 74 without evidence of fraud and explains courts’ stance that such notices a...
Goods and Services Tax : Understand the process of GST intimation in Form DRC-01A, issued for tax discrepancies. Learn about the parts of DRC-01A, applicab...
Goods and Services Tax : Calcutta High Court stays a GST order, citing no force majeure for time limit extension under Section 73(9) of the CGST Act for FY...
Goods and Services Tax : KSCAA represents to the Finance Minister on the misapplication of GST Section 74 notices for small demands, urging restriction to ...
Goods and Services Tax : KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and mu...
Goods and Services Tax : The Madras High Court held that clubbing five assessment years in a single GST show cause notice is contrary to Section 73 of the ...
Goods and Services Tax : The Madras High Court held that an order under Section 74 cannot be passed when the notice was issued under Section 73. The matter...
Service Tax : CESTAT Kolkata held that the respondent had paid the Service Tax before availing CENVAT credit on the disputed invoices. Finding n...
Corporate Law : The Madras High Court held that courts are empowered under Section 73 of the Evidence Act to compare disputed and admitted signatu...
Service Tax : The Gauhati High Court held that the extended limitation under Section 73 cannot be invoked without specific findings of fraud, su...
Goods and Services Tax : New GST circular clarifies payment via GSTR-3B for Section 128A benefits, and appeal withdrawals for mixed period demands....
Goods and Services Tax : Learn about the Kerala SGST Act's interest and penalty waiver under Section 128A, eligibility, application process, and compliance...
Goods and Services Tax : Kerala SGST issues guidelines on issuing separate notices for Sections 73 and 74. Ensures clarity and uniformity in handling GST d...
CESTAT Hyderabad held that service tax demand on the service of Multi System Operator provided to cable TV operator is sustainable. Further, since there was suppression of facts to evade payment of service tax, extended period of limitation is duly invoked.
Patna High Court held that service tax is leviable on centage charges received for their service charge/ technical assistance and exemption benefit under Mega Exemption Notification is not available since actual construction of roads and bridges are done by contractors.
The Delhi High Court has ruled a GST demand order against a deceased proprietor invalid, mandating show cause notices be issued to legal representatives for tax determination.
Delhi High Court sets aside tax order against Menka Chaturvedi, citing notice delivery issues and pending Supreme Court rulings on tax notification validity.
Delhi High Court sets aside GST order against Gurukirpa Enterprises, mandating fresh adjudication with a personal hearing, while vires of notifications await Supreme Court decision.
The Kerala High Court has ruled that Input Tax Credit cannot be denied merely for availing it under a wrong head in the Electronic Credit Ledger, treating it as a unified fund.
Madras High Court held that delay of more than 17 years in adjudication of show cause proceeding without justifiable reasons is arbitrary and offending under Article 14 of the Constitution of India. Thus, proceedings are dropped and writ petition is allowed.
Nickel Hydroxide powder with additives like cobalt and graphite was classifiable as a miscellaneous chemical product under Customs Tariff Heading (CTH) 3824 and not as an inorganic chemical under CTH 2825.
The issue involved in the present petition is that the Electronic credit ledger of the petitioner was blocked by the impugned order dated 26.03.2025, by invoking Rule 86A of the Central Goods and Services Tax Rules, 2017.
Allahabad High Court quashes GST demand and appellate orders against Amar Agencies, citing denial of personal hearing and appellate authority’s failure to decide on merits.
