#section 73
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497 articlesGoods and Services Tax

Goods and Services Tax
Carbonated Fruit Drinks Classifiable Under CTH 2202 99 20, GST @12%: Gauhati HC
Goods and Services Tax

Goods and Services Tax
GST Refund admissible if State of Telangana failed to transfer relevant TDS amount pertaining to State of Maharashtra
Goods and Services Tax

Goods and Services Tax
GST: Section 128A Clarifications on Waiver of interest and penalties
Goods and Services Tax

Goods and Services Tax
Patna HC Allows Rectification of ITC Claim Under GST
Goods and Services Tax

Goods and Services Tax
Refund for Period Before 13.07.2022 Unaffected by Notification No. 9/2022-Central Tax: Gujarat HC
Goods and Services Tax

Goods and Services Tax
Attachment to GST DRC-01 Statement Cannot Replace SCN: Gujarat HC
Goods and Services Tax

Goods and Services Tax
Duty paid on capital goods in transit before appointed date not admissible as credit in GST
Goods and Services Tax

Goods and Services Tax
Kerala SGST Act: Interest & Penalty Waiver Guidelines
Goods and Services Tax

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

Goods and Services Tax
SC Notice on SLP Challenging Extension of Limitation under CGST Act
Goods and Services Tax

Goods and Services Tax
Calcutta HC Declines Writ Petition, Cites Appeal Mechanism Under Section 107 CGST Act
Goods and Services Tax

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

Goods and Services Tax
Summary Issuance of SCN Not Considered Proper Under Section 73 of CGST Act
Goods and Services Tax

Goods and Services Tax
