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section 73

Latest Articles


Digital or Manual Signature Needed for Valid Section 73 GST Orders: Kerala HC

Goods and Services Tax : Kerala HC rules that GST orders under Section 73 must have digital or manual signatures to be valid, quashing impugned orders in t...

January 3, 2025 417 Views 0 comment Print

Comprehensive Analysis of Section 61 of CGST Act, 2017

Goods and Services Tax : Explore Section 61 of CGST Act, covering scrutiny of GST returns, officer's authority, taxpayer obligations, and implications for ...

December 17, 2024 1440 Views 0 comment Print

Adjudication of Multiple Show Cause Notices In GST

Goods and Services Tax : The Kerala SGST guidelines address the adjudication of multiple Show Cause Notices, ensuring consistency in decision-making across...

December 4, 2024 20586 Views 0 comment Print

GST Amnesty for ITC, Interest and Penalty Waivers

Goods and Services Tax : Learn about GST amnesty provisions for waiving interest, penalties, and regularizing ITC under Section 16(4) of CGST Act. Apply by...

November 26, 2024 3432 Views 0 comment Print

Brief Note on Scrutiny of Returns by Proper Officer under GST

Goods and Services Tax : Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compl...

November 26, 2024 10185 Views 0 comment Print


Latest News


Representation on GST Challenges related to Section 128A & 16(4) ITC Disallowance

Goods and Services Tax : KSCAA highlights practical GST challenges in Sec 128A & Sec 16(4), urging clarifications on appeals, ITC, interest waivers, and mu...

December 17, 2024 6276 Views 0 comment Print


Latest Judiciary


GST DRC-01 Summary Not a Substitute for Section 73(1) SCN: Gauhati HC

Goods and Services Tax : Gauhati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be...

February 26, 2025 600 Views 0 comment Print

SC Notice on SLP Challenging Extension of Limitation under CGST Act

Goods and Services Tax : The Supreme Court issues notice on a plea challenging GST notifications extending limitation for adjudication under Section 73 of ...

February 25, 2025 3906 Views 0 comment Print

Calcutta HC Declines Writ Petition, Cites Appeal Mechanism Under Section 107 CGST Act

Goods and Services Tax : Calcutta High Court dismissed a plea challenging an SCN under the CGST Act, citing availability of a statutory appeal remedy under...

February 22, 2025 39 Views 0 comment Print

Interest leviable on Ineligible ITC Transitioned from Pre-GST Regime; Penalty u/s 74(1) Set Aside

Goods and Services Tax : Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and...

February 20, 2025 339 Views 0 comment Print

Summary Issuance of SCN Not Considered Proper Under Section 73 of CGST Act

Goods and Services Tax : Gauhati High Court held that issuance of summary of the Show Cause Notice [SCN] doesn’t dispense with requirement of issuance of...

February 17, 2025 441 Views 0 comment Print


Latest Notifications


Clarification on Separate Sections 73 & 74 GST Notices to Same Taxpayer

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...

January 20, 2025 6630 Views 0 comment Print


53rd GST Council Meeting – Major Highlights

July 3, 2024 2478 Views 0 comment Print

Discover the key decisions from the 53rd GST Council Meeting held on 22nd June 2024, including compliance measures, tax clarifications, new forms, and circulars issued by CBIC.

Comprehensive analysis of receipts not considered as deposits (Section 73 to 76 of Companies Act, 2013)

June 24, 2024 3147 Views 0 comment Print

Understand the nuances of Sections 73 to 76 of the Companies Act, 2013 regarding receipts not classified as deposits. Explore key exceptions and mandatory reporting requirements for corporations.

Major changes recommended in 53rd GST Council meeting

June 23, 2024 4551 Views 0 comment Print

Discover the major changes recommended by the 53rd GST Council meeting on June 22, 2024, including waivers, monetary limits for appeals, TCS rate reduction, and more.

Taxpayer’s Reply Must Be Properly Considered: Delhi HC

June 23, 2024 561 Views 0 comment Print

The Delhi High Court ruled that the taxpayer’s reply in the case against Future Generali India Insurance Company cannot be dismissed without proper justification.

Much awaited reliefs recommended by 53rd GST Council meeting

June 23, 2024 3015 Views 0 comment Print

Discover key reliefs recommended by the 53rd GST Council meeting, including amnesty schemes, simplified procedures, and uniform GST rates, set to impact businesses positively.

Bullet point of 53rd GST Council Meeting

June 23, 2024 4395 Views 1 comment Print

Explore the key recommendations from the 53rd GST Council meeting, including waivers on penalties, amendments in appeal processes, and changes in GST rates and procedures.

Recommendations of 53rd GST Council Meeting in brief

June 23, 2024 7962 Views 0 comment Print

Explore key recommendations from the 53rd GST Council Meeting, including amendments in tax laws, reduction in litigation, and enhancements in procedural ease under GST.

Key recommendations of 53rd GST Council Meeting held on 22-06-2024

June 23, 2024 1431 Views 0 comment Print

Discover the key recommendations from the 53rd GST Council Meeting held on 22-06-2024, including changes in tax rates and clarifications on GST issues.

Madras HC set-aside GST Order for Ignoring Petitioner’s GSTR 1, GSTR 9 & Reply

June 15, 2024 1005 Views 0 comment Print

Madras High Court sets aside GST order for not considering Perfect Assayers Pvt Ltd’s GSTR 1 and GSTR 9 statements. Case remanded for reconsideration.

Victory for Taxpayer: Delhi HC Rules Against Unsubstantiated GST Demands Section 73

June 15, 2024 1248 Views 0 comment Print

Delhi High Court rules against unsubstantiated GST demands, ensuring taxpayer rights under Section 73 of CGST Act. A landmark victory for due process.

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