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...
ITAT Ahmedabad held that disallowance under section 14A of the Income Tax Act is called off in absence of any exempt income earned/ claimed. Thus, appeal of the assessee allowed and disallowance u/s. 14A set aside.
Madras High Court dismisses Golden Industries’ writ challenging a GST rectification rejection, directing the petitioner to utilize the appeal remedy under Section 107 of the TNGST Act.
Delhi High Court addresses Damanpreet Singh’s challenge to a GST show cause notice and order, remanding the case for re-adjudication while validity of notifications is pending in Supreme Court
Gauhati HC, in case of Ganapati Enterprise Vs. State of Assam and Ors., has quashed a GST demand order, reiterating necessity of a proper statutory show cause notice (SCN) under Section 73(1) of CGST Act, 2017.
Calcutta High Court stays a ₹5.63 Cr service tax demand, addressing exemption claims and limitation period for show cause notices.
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.
