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...
Overview of GST tax liability, self-assessment, and the distinction between scrutiny under Section 61 and actions under Sections 73 and 74 of the CGST Act.
Delhi HC invalidates GST demand due to mismatch in returns and bank credits, citing inadequate reasoning. Case remanded for fresh review and consideration.
Delhi High Court remands a ₹17 crore GST demand order to the Adjudicating Authority for a fresh decision, citing lack of reasons and procedural issues.
Gauhati High Court held that notification no.56/2023-CE dated 28.12.2023 is not in consonance with the provisions of 168(A) of the Central GST Act, 2017. Hence, all consequential actions so taken on the basis of such notification would also fail.
Delhi High Court rules that uploading SCN under ‘Additional Notices’ is insufficient, setting aside the order under Section 73 of the GST Act.
Held that the appellant has satisfied all the conditions for treating the service as export of service but there is a need to verify whether the service tax paid has been recovered or not from M/s. Aban Singapore Pte. Ltd.
Explore Section 128A of the CGST Act, detailing the conditional waiver of interest and penalties for demands under Section 73. Understand eligibility and conditions.
Karnataka HC dismisses writ petition challenging service tax order, directs AKR Constructions to seek remedy through appeal for exemption claim.
Understand the new GST adjudication process under Section 74A for determining tax, interest, and penalties from FY 2024-25 onwards.
Explore Section 74A of the GST Act, 2024, which unifies tax and penalty provisions. Learn about changes from Sections 73 and 74 and their impact on taxpayers.
