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...
Allahabad High Court rules excess stock found during GST search falls under Sections 73/74, not Section 130, quashing orders against Gopal Trading Company.
Orissa High Court held that disallowance of input tax credit under GST without granting proper opportunity to substantiate the claim is not justified. Accordingly, ex-parte order passed is liable to be set aside and matter remanded back.
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 2019-20.
Delhi High Court set aside a GST demand against Fair Deal Cars Pvt. Ltd. due to the lack of a pre-consultation notice (DRC-01A), granting the petitioner a fresh hearing opportunity.
Delhi HC dismissed Jain Bhadri Graphics’ plea against GST demand for fictitious firms & fraudulent ITC, ruling the adjudicating authority had jurisdiction & directing the assessee to appeal.
Delhi High Court sets aside a GST demand order against B R Ceramics, directing appellate review. The validity of key GST notifications remains sub-judice in Supreme Court.
Madras High Court sets aside GST demand for Rajvijay & Co. due to ex-parte order, directs fresh hearing and bank attachment lift on 25% payment.
Delhi High Court dismisses Dev Enterprises’ writ petition against a GST demand, citing an incomplete reply. The court directs the assessee to pursue an appeal as the proper remedy.
Delhi High Court sets aside order against KK Trading Co., mandating fresh hearing and reply opportunity in GST show cause notice case due to procedural lapses.
Patna High Court held that order is liable to be set aside since authority has failed to determine liability within prescribed period of one year u/s. 73(4B)(b) of the Finance Act without any justifiable reasons. Accordingly, order set aside and demands quashed.
