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...
Corporate Law : Supreme Court held that negligence on part of bank in presentation of cheque within the validity period of cheque leads to ‘defi...
Goods and Services Tax : The case clarifies that Section 74 requires clear evidence of fraud or wilful suppression. Mere reliance on third-party alerts wit...
Goods and Services Tax : The Court held that denial of input tax credit cannot be sustained without clear findings that suppliers failed to pay tax. The ma...
Goods and Services Tax : Karnataka High Court held that pigmy agents employed by the Bank can never be treated as business facilitators and qualifies as em...
Income Tax : The Court held that a summary in Form DRC-01 cannot substitute a proper show cause notice under Section 73. Proceedings initiated ...
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...
Delhi High Court held that non-filing of reply as GST SCN uploaded on ‘Additional Notices Tab’ justifiable. Accordingly, matter remanded back to Adjudicating Authority and time granted for filing reply.
Section 168A of the CGST was inserted as an extraordinary measure to empower the Government to extend time limits due to force majeure circumstances, specifically the severe impact of the COVID-19 pandemic.
Vide the present petition it is contested that the show cause notice has been issued on 26thSeptember, 2023. The same is stated to have been uploaded on the Additional notices tab and the show cause notice did not come to the knowledge of the Petitioner.
Gujarat High Court clarifies ITC reversal rules: Fresh demands invalid if already reversed, even late. Focus on interest/penalties, not double payment.
Orissa High Court held that passing of order by Appellate Authority, by mere affirming to the view expressed in review order, without emanating reasons for the conclusion makes it vulnerable and liable to be impeached. Accordingly, appellate order set aside.
Calcutta High Court advises G.P. Tronics to file GST appeal, citing unexplained delay and availability of multi-tiered adjudication process.
Patna High Court held that GST is leviable on construction service rendered in lieu of the development rights under the Development Agreement. Accordingly, the present writ application is not entertained.
A recent High Court ruling has annulled a GST order, citing a breach of natural justice. The tax authorities failed to provide a personal hearing before issuing the impugned order, despite the taxpayer’s requests for time to file a reply.
Calcutta High Court held that once, the self-assessed tax as per Section 37 is included in the return furnished under Section 39 of the CGST Act, Section 75(12) of the CGST Act can no longer be invoked for recovery.
Patna High Court held that delay of about three years in passing of service tax order with no reason explained for the delay is not justifiable. Accordingly, appeal is allowed and order is liable to be set aside.
