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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


Notification challenged as there was no force majeure in existence to exercise power under Section 168A

March 28, 2024 2373 Views 0 comment Print

Analysis of Indus Towers Ltd. vs Union of India case by Gauhati High Court regarding notification challenge under CGST Act Section 168A.

AO cannot reject a reply by merely stating that reply was unsatisfactory

March 27, 2024 10638 Views 0 comment Print

Delhi High Court deems rejection of Input Tax Credit claim as invalid due to inadequate consideration of taxpayer’s detailed reply. Read the full judgment here.

HC Quashes GST Order Over ITC Mismatch, Citing Lack of Hearing Opportunity

March 24, 2024 1020 Views 0 comment Print

Delhi High Court quashes GST order against Suresh Kumar Jain, citing lack of opportunity for a personal hearing and insufficient consideration of the petitioner’s reply.

Service Tax on services in relation to manufacture & sale of beer: CESTAT Ruling

March 22, 2024 573 Views 0 comment Print

Explore the CESTAT ruling in Winsome Breweries Ltd vs Commissioner case regarding service tax implications on beer manufacturing services provided to United Breweries Limited (UBL).

Failure to consider petitioner’s reply on merits: HC directs Re-adjudication

March 18, 2024 453 Views 0 comment Print

Delhi High Court directs re-adjudication in the case of Sandeep Jain vs Union of India regarding denial of Input Tax Credit without considering the petitioner’s reply.

HC directs refund of Involuntary GST paid during search with Interest

March 18, 2024 954 Views 0 comment Print

Delhi High Court directs refund of amount deposited involuntarily during search proceedings, emphasizing the lack of coercion and the need for statutory compliance.

GST: Audit Objections Demanding Penalty in Non-Suppression/Non-Fraud Cases

March 15, 2024 3474 Views 0 comment Print

Understand audit objections demanding penalties in non-suppression/non-fraud cases. Learn about relevant sections, court rulings, and implications for taxpayers.

Format of Draft Rectification Application under section 161 of GST Act

March 15, 2024 41745 Views 1 comment Print

Submit a flawless Draft Rectification Application under section 161 of GST Act with our template. Rectify errors efficiently and reduce tax liabilities.

Transitional credit u/s. 140 admissible on unutilized ITC availed on purchase tax: Madras HC

March 11, 2024 477 Views 0 comment Print

Madras High Court held that valid ITC availed on purchase tax which remained unutilized is entitled for the transitional credit under section 140 of TNGST Act, 2017

Delhi HC Quashes CGST Act Order Due to Non-Application of Mind

March 10, 2024 4521 Views 0 comment Print

Delhi High Court quashes CGST Act order for not considering petitioner’s detailed reply, directs re-adjudication by Proper Officer.

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