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...
Petitioner has challenged order passed by first appellate authority. Petitioner engaged in the business of manufacturing and sale of goods claimed to be exempted from liability of tax/duty under the GST Act.
Punjab and Haryana High Court held that action of the department already taken under section 73 of the Central Goods and Services Tax Act, 2017 doesn’t restrain GST authorities from conducting audit. Accordingly, writ dismissed.
No notice GST DRC-01A was served upon the assessee hence he could not make a reply. Petitioner became aware only after when order was uploaded on the tab “view additional notices and orders”.
In the matter abovementioned writ petition, challenging the impugned order creating demand u/s 73 GST, after observing that reminder and order was uploaded on ‘Additional Notices and Orders’ Tab instead of ‘Due Notices and orders’.
They argued that, based on this ruling, despite the investigation, search, and seizure being conducted by an improper officer, the evidence could still be used, and the show cause notice issued by a proper officer should not be set aside.
Kerala HC rules that GST orders under Section 73 must have digital or manual signatures to be valid, quashing impugned orders in the case of Fortune Service.
Kerala High Court held that orders issued u/s. 73 of the CGST/SGST Acts must carry the digital or manual signature of the officer passing the order in order to treat the order to be a valid order for the purposes of the CGST/SGST Acts.
Delhi High Court held that order lacking reasons and also lacking application of mind to the reply furnished by the petitioner is liable to be quashed. Accordingly, order passed under GST quashed.
Delhi High Court held that adjudication proceedings under Customs Act, 1962; the Finance Act, 1994 and Central Goods and Services Tax, 2017 cannot be kept pending for years and decades together.
Allahabad HC quashed GST orders for FY 2017-18 in A.V. Pharma Vs State of UP, citing expiry of the prescribed time limit under Section 73 of the CGST Act.
