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...
Calcutta High Court held that no interest liability or penalty can be thrust on the petitioner since full amount of tax already paid as per orders referred to in Section 128A(1)(b) of the CGST Act, 2017 and hence order deemed to be concluded.
Madras High Court held that passing of order without considering reply and without granting opportunity of being heard is against the principles of natural justice and accordingly the order is liable to be quashed.
Gauhati High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be said to be a valid initiation of proceedings under Section 73 without issuance of a proper Show Cause Notice.
The petitioner is engaged in the business of manufacture of paper, paperboard in India with focus on recycled grades and specializes in the manufacture of duplex boards, kraft paper, writing and printing papers.
Allahabad High Court rejects challenge to GST notification extensions under Section 73, orders a new hearing but does not address ultra vires claims.
The Calcutta High Court set aside orders in Hriday Kumar Das vs. State of West Bengal, remanding the case for fresh consideration of tax liabilities and penalties.
Section 128A offers tax relief by waiving interest and penalties for liabilities from FY 2017-2020 if full tax is paid within a specified time.
Appellate Authority under GST lacks remand power, with an exception in specific cases outlined in Section 75 of the CGST Act, 2017.
Delhi HC remands GST cancellation case for reconsideration due to portal glitch, requiring personal hearing and fresh assessment by Adjudicating Authority.
Karnataka High Court held that the practice of issuing a single, consolidated show cause notice under section 73 of the CGST Act for multiple assessment years contravenes the provisions of the CGST Act and established legal precedents.
