Goods and Services Tax : Kerala HC rules that GST orders under Section 73 must have digital or manual signatures to be valid, quashing impugned orders in t...
Goods and Services Tax : Explore Section 61 of CGST Act, covering scrutiny of GST returns, officer's authority, taxpayer obligations, and implications for ...
Goods and Services Tax : The Kerala SGST guidelines address the adjudication of multiple Show Cause Notices, ensuring consistency in decision-making across...
Goods and Services Tax : Learn about GST amnesty provisions for waiving interest, penalties, and regularizing ITC under Section 16(4) of CGST Act. Apply by...
Goods and Services Tax : Learn about GST return scrutiny under Section 61 of the CGST Act, 2017. Understand the process, objectives, and key areas of compl...
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 : Gauhati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice to be...
Goods and Services Tax : The Supreme Court issues notice on a plea challenging GST notifications extending limitation for adjudication under Section 73 of ...
Goods and Services Tax : Calcutta High Court dismissed a plea challenging an SCN under the CGST Act, citing availability of a statutory appeal remedy under...
Goods and Services Tax : Assessee clarified that Form ST-3 was incorrect as some of the invoices inadvertently remained unaccounted for the said period and...
Goods and Services Tax : Gauhati High Court held that issuance of summary of the Show Cause Notice [SCN] doesn’t dispense with requirement of issuance of...
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...
Andhra Pradesh High Court held the supply of the Solar generating Power Station, is a composite supply, it would not amount to a works contract. Accordingly, appeal allowed GST @5% is leviable on the same.
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.
