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section 73

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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 420 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


Delhi HC Sets Aside Order for Failure to Consider Petitioner’s Detailed Reply

June 14, 2024 519 Views 0 comment Print

Delhi High Court orders re-evaluation of a GST case due to inadequate consideration of petitioner’s response. Detailed analysis and implications discussed.

Delhi HC orders re-adjudication of GST demand notice due to accountant’s maternity leave

June 13, 2024 429 Views 0 comment Print

Delhi HC orders re-adjudication of GST demand notice due to accountant’s maternity leave. Petitioner granted opportunity to respond to SCN. Full case analysis here.

GST Demand: HC directs officer to re-adjudicate & pass a fresh speaking order

June 13, 2024 303 Views 0 comment Print

Delhi High Court quashes demand in Sethia Enterprises vs Commissioner GST case, citing lack of consideration for petitioner’s detailed reply. Read the full judgment.

Proper Officer’s Incomplete Consideration of Petitioner’s Reply: Delhi HC directs Re-adjudication

June 9, 2024 384 Views 0 comment Print

Delhi High Court orders re-evaluation of Show Cause Notice against MSW Solutions Ltd., citing non-application of mind by proper officer. Read the full judgment.

Improper uploading of SCN on GST portal: Delhi HC directs re-adjudication

June 6, 2024 648 Views 0 comment Print

Delhi High Court quashes a demand of Rs 22 lakhs against Udayraj Yadav due to improper uploading of Show Cause Notice in GST portal. Full text of judgment included.

Delhi HC Quashes GST SCN: No Reply Opportunity Granted

June 6, 2024 447 Views 0 comment Print

Delhi High Court quashes demand order under CGST Act due to lack of opportunity to reply to GST SCN. Detailed analysis and implications discussed.

Proper officer Can’t Dismiss Reply Without Proper Justification: Delhi HC

June 6, 2024 1062 Views 0 comment Print

Delhi High Court nullifies an order by GSTO, criticizing its failure to consider petitioner’s replies properly. Remits the case for re-adjudication.

ITC Discrepancies: Reply cannot be held as devoid of merits without any justification

June 6, 2024 642 Views 0 comment Print

Delhi HC orders re-adjudication of ITC discrepancies case against RCUBE International. Proper Officer must reconsider reply and follow due process.

Delhi HC Allows Response Filing, Orders GST Portal Reopening

June 4, 2024 423 Views 0 comment Print

Delhi High Court grants relief to Umang Realtech, allowing response filing for GST Show Cause Notice, citing portal navigation issues. Analysis and judgment summary provided.

वित्तीय वर्ष 2020-21 के लिए धारा 73 के अंतर्गत कारण बताओं नोटिस (SCN) और विधि प्रावधान ।

June 3, 2024 4788 Views 0 comment Print

जीएसटी SCN और आदेशों की जांच कैसे करें? जानिए सीजीएसटी अधिनियम 2017 के तहत वैधता की पुष्टि और कानूनी प्रावधानों के महत्व को

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