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#section 73

Every article filed under the “section 73” tag — analysis, news and updates.

500 articles
Goods and Services TaxPatna HC Restores Time-Barred GST Appeal Subject to Payment Conditions
Goods and Services Tax

Patna HC Restores Time-Barred GST Appeal Subject to Payment Conditions

CA Sandeep Kanoi2 years ago
Goods and Services TaxGST Act Permits Alternate Authentication; Minor Technical Lapses Don’t Invalidate Proceedings
Goods and Services Tax

GST Act Permits Alternate Authentication; Minor Technical Lapses Don’t Invalidate Proceedings

CA Sandeep Kanoi2 years ago
Goods and Services TaxBlocking of Electronic Credit Ledger by invoking rule 86A without cogent reasons impermissible
Goods and Services Tax

Blocking of Electronic Credit Ledger by invoking rule 86A without cogent reasons impermissible

POONAM GANDHI2 years ago
Goods and Services TaxInput tax credit eligible under section 16(5) and 16(6) of CGST Act: Gauhati HC
Goods and Services Tax

Input tax credit eligible under section 16(5) and 16(6) of CGST Act: Gauhati HC

POONAM GANDHI2 years ago
Goods and Services TaxImposition of GST on differential turnover: matter remitted back due to non-participation in proceedings
Goods and Services Tax

Imposition of GST on differential turnover: matter remitted back due to non-participation in proceedings

POONAM GANDHI2 years ago
Income TaxHow the Loss from Speculation Business or Specified Business is to be Set-off?
Income Tax

How the Loss from Speculation Business or Specified Business is to be Set-off?

CA AJIT SHAH2 years ago
Goods and Services TaxNo proceedings u/s. 130 of GST Act if excess stock found at the time of survey: Allahabad HC
Goods and Services Tax

No proceedings u/s. 130 of GST Act if excess stock found at the time of survey: Allahabad HC

POONAM GANDHI2 years ago
Goods and Services TaxSection 75(4) GST Act: Personal Hearing Requires Written Request
Goods and Services Tax

Section 75(4) GST Act: Personal Hearing Requires Written Request

CA Sandeep Kanoi2 years ago
Goods and Services Taxजीएसटी अधिनियम की धारा 16 के नए स्पष्टीकरण
Goods and Services Tax

जीएसटी अधिनियम की धारा 16 के नए स्पष्टीकरण

Adv.SANJAY SHARMA (Meerut)2 years ago
Goods and Services TaxDelhi HC Sets Aside GST Demand Order for upload of notice in wrong Tab
Goods and Services Tax

Delhi HC Sets Aside GST Demand Order for upload of notice in wrong Tab

CA Sandeep Kanoi2 years ago
Goods and Services TaxNo blocking of ITC in Electronic Credit Ledger if sufficient balance was not available
Goods and Services Tax

No blocking of ITC in Electronic Credit Ledger if sufficient balance was not available

RATHI2 years ago
Goods and Services TaxRectification order without informing rectification reason is liable to be quashed: Kerala HC
Goods and Services Tax

Rectification order without informing rectification reason is liable to be quashed: Kerala HC

POONAM GANDHI2 years ago
Goods and Services TaxProceedings u/s. 130 cannot be put in service if excess stock found at time of survey: Allahabad HC
Goods and Services Tax

Proceedings u/s. 130 cannot be put in service if excess stock found at time of survey: Allahabad HC

POONAM GANDHI2 years ago
Goods and Services TaxCircular 183/15/2022-GST to be followed for benefit of ITC when wrong GSTIN declared
Goods and Services Tax

Circular 183/15/2022-GST to be followed for benefit of ITC when wrong GSTIN declared

POONAM GANDHI2 years ago