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...
Delhi High Court directs re-adjudication of a CGST Act order due to lack of natural justice principles. Full text of the judgment provided.
Kerala High Court quashes GST assessment order due to procedural flaws. Detailed analysis of Teena Jacob vs State Tax Officer case.
Delhi High Court orders re-adjudication in the Anita Bansal Vs Union of India case due to the petitioner’s inability to attend the hearing regarding Input Tax Credit (ITC) following her husband’s death.
Delhi High Court orders re-adjudication in Decolene Fibers Pvt. Ltd. vs Commissioner DGST case, finding fault in the unsatisfactory reply assessment process.
Delhi High Court sets aside an order regarding the cancellation of GST retrospectively in absence of a reply to an opportunity to hear under Section 75(4) CGST Act, remitting the matter for re-adjudication.
Delhi High Court orders re-adjudication of two SCN demanding GST for the same tax period, providing detailed analysis. Read the full judgment here.
Delhi High Court ruling empowers proper officers under GST Act to grant up to three adjournments if sufficient cause is shown. Read the detailed analysis here.
Surinder Kumar Garg vs Union of India Revenue Secretary – Detailed analysis of Delhi High Court judgment setting aside GST order denying Input Tax Credit (ITC) claim.
Read about the case of Aark Infosoft Pvt. Ltd. vs. ACIT (ITAT Ahmedabad) where the assessment was deemed void due to a delayed Section 143(2) notice.
Delhi High Court rules in Kaycee Polymers Pvt. Ltd. vs Union of India that orders ignoring taxpayer replies are invalid. Get insights on this significant case.
