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...
Kerala High Court rules that appellants are entitled to materials related to the Show Cause Notice under GST for informed responses, enhancing transparency.
Delhi High Court sets aside a CGST Act order over incorrect ITC details, remanding for a fresh review. A victory for accurate tax reporting practices.
Delhi High Court’s decision to set aside an order overlooking the opportunity for response to an illegal ITC claim show cause notice in the case of Federal Bank Ltd Vs Asst Commissioner DGST.
Belated filing of appeal due to illness: Madras High Court directs GST Appellate Authority to consider appeal on merits. Detailed analysis of the case provided.
Discover the outcome of K.S. Janarthanam v. Deputy State Tax Officer case by Madras High Court. Learn about penalties under Section 73 of TNGST Act.
Karnataka High Court held that during the pendency of proceedings u/s. 210 of the Companies Act, 2013, Serious Fraud Investigation Office (SFIO) can be assigned with the investigation, u/s. 212 of the Companies Act.
Madras High Court rules in favor of condoning delay in GST appeal filing upon receiving a recovery notice, emphasizing the importance of taxpayer rights.
Madras High Court dismisses ABT Ltd.’s writ petition, affirming GST audit’s role in detecting tax discrepancies under CGST Act, emphasizing legal compliance.
Understand the distinctions between Sections 73 and 74 of the GST Act, focusing on the procedures for handling inadvertent errors versus deliberate fraud, including notice issuance and penalties.
ITAT Mumbai held that initiation of reassessment proceedings on account of change of opinion formed on re-appraisal of the facts already on record and examined during the regular assessment proceedings is liable to be quashed.
