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...
CESTAT Ahmedabad rules service recipients in India not liable for service tax when the foreign service provider has a permanent establishment in India.
Delhi High Court directs GST proper officer to re-adjudicate Arrow Aircraft’s case, citing failure to consider the taxpayer’s detailed reply.
Guwahati High Court rules against parallel proceedings for the same period under CGST and SGST Acts, emphasizing legal clarity. Read the full analysis.
Madras High Court directs Goodearth Maritime to pay 60% of demand under SLVDRS, distinguishing rectification from appeal in tax disputes.
Delhi High Court mandates re-adjudication in GST case due to deficiency in verification by proper officer. Full judgment analysis provided here.
Delhi High Court directs re-adjudication for Indochem vs Sales Tax Officer case as GST demand passed without considering petitioner’s detailed reply.
Samsung India Electronics disputes a Central GST demand & order in Delhi High Court. Court finds order flawed, quashing it & directing re-examination with a hearing. Notification validity remains open for challenge.
Delhi High Court orders re-adjudication after petitioner fails to respond to a Show Cause Notice due to misplaced upload on GST portal.
Explore the Allahabad High Court judgment in Mansoori Enterprises Vs U.O.I. Understand the jurisdictional limit of GST & Central Excise Superintendent for orders exceeding Rs.10,00,000.
Delhi High Court sets aside a GST order against GAC Shipping India for not providing an adequate hearing opportunity, ordering a fresh adjudication.
