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...
Corporate Law : Supreme Court held that negligence on part of bank in presentation of cheque within the validity period of cheque leads to ‘defi...
Goods and Services Tax : The case clarifies that Section 74 requires clear evidence of fraud or wilful suppression. Mere reliance on third-party alerts wit...
Goods and Services Tax : The Court held that denial of input tax credit cannot be sustained without clear findings that suppliers failed to pay tax. The ma...
Goods and Services Tax : Karnataka High Court held that pigmy agents employed by the Bank can never be treated as business facilitators and qualifies as em...
Income Tax : The Court held that a summary in Form DRC-01 cannot substitute a proper show cause notice under Section 73. Proceedings initiated ...
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...
Kerala High Court upheld a Section 73 notice where the dealer challenged rejection of TRAN-1 after more than two years. Delay and portal service were held fatal to the case.
The Supreme Court examined whether fees paid to foreign speakers through booking agents attract service tax as event management service. It held that speaker booking does not amount to planning, organizing, or managing an event and is therefore not taxable under that category.
The High Court set aside GST assessment and appellate orders where the date for personal hearing was fixed on the same day as the reply deadline. It held that such procedure violates principles of natural justice.
The court set aside a GST demand raised after issuing a show cause notice to a dead proprietor. It held that tax determination cannot be made against a deceased person without first issuing notice to legal representatives.
It was ruled that speculative losses from non-genuine share transactions cannot be adjusted against interest income. The decision reinforces strict application of sections 43(5) and 73 where delivery is doubtful.
The High Court ruled that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Creating a negative balance was held to be without jurisdiction.
The issue was whether CBIC notifications could extend limitation for orders under Section 73. The Court held the notifications illegal and directed fresh adjudication after treating prior orders as show cause notices.
The High Court set aside a GST demand after finding that tax proceedings were initiated against the wrong person due to clerical errors. The ruling underscores that adjudication based on incorrect identity cannot be sustained.
The High Court held that once the GST Appellate Tribunal is operational and appeal timelines are notified, disputes must be pursued before the tribunal. Taxpayers must comply with statutory pre-deposit requirements under Section 112 before filing appeals.
The case involved a challenge to an assessment order that was later revised under rectification provisions. The Court ruled that once rectified, the original demand ceases to exist and cannot be separately challenged.
