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...
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.
Allahabad High Court held that in case of excess stock found at the time of survey proceedings u/s. 73/74 of GST Act should be initiated. Accordingly, initiating proceedings u/s. 130 read with rule 120 unsustainable and liable to be quashed.
Calcutta High Court ruled that failure to provide a personal hearing under Section 75(4) of the CGST Act invalidates the order, remanding the case for re-adjudication.
Guwahati High Court held that invocation of extended period of limitation unjustified as entire details of availment of CENVAT Credit disclosed in STR-3 return and there is no allegation of wilful suppression and misstatement with intent to evade service tax in notice.
Delhi High Court quashes GST order citing improper portal notification. Case remanded for fresh adjudication after portal redesign.
Orissa HC rules that rectification applications under Section 161 of CGST Act must be considered within prescribed time. Hearing required if adverse impact on assessee.
