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...
Delhi High Court allows withdrawal of petition in I And S Communique Pvt Ltd vs Commissioner of CGST case due to show cause notice issued beyond the period of limitation.
CESTAT Mumbai rules that the premium received for sub-leasing industrial lands, treated as ‘Salami,’ is not taxable as rent under the category of ‘renting of immovable property.’ Details of the case against the Commissioner of CGST & Central Excise.
Explore the recent legal twist in GST law as Titan Company challenges clubbing show cause notices. Uncover insights on Section 73 implications and the court’s pivotal decision.
Madras High Court judgment on TDS u/s 192 challenges the GST liability on performance-linked incentives to whole-time directors. Full analysis here.
Explore the Madras High Court ruling in Comfort Shoe Components vs. Assistant Commissioner case. Section 62(2) time limit not mandatory for GST return filing, providing relief.
Explore impact of revised GST adjudication time limits under Section 73(10) of CGST Act, 2017. Understand extended timelines, compliance, and implications for taxpayers.
Explore the legal intricacies of Garg Rice Mills & others vs. State of Punjab & others case as Punjab and Haryana High Court suspends final orders for FY 2018-19, citing time-barred notices and challenging GST Act provisions.
Learn how to respond to Show Cause Notices under GST Section 73-74 effectively. Understand the legal provisions, assessment types, and crucial do’s and don’ts in this detailed guide.
Madras High Court Rejects Bunching of Show Cause Notices to Extend Limitation Period: A Critical Analysis of Titan Company Ltd. Vs Joint Commissioner of GST & Central Excise
Explore Chhattisgarh High Court’s ruling in Tata Steel vs. State of Chhattisgarh, directing a proper personal hearing notice under CGST Act Section 75(4).
