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...
The Court remanded an ex-parte GST demand order after the petitioner could not respond due to a parent’s serious illness. This case underlines that unavoidable circumstances can merit reconsideration of tax proceedings.
ITAT Delhi held that DRP is a quasi-judicial authority and is required to issue directions on all the objections raised by assessee. Failure to adjudicate certain components results into violation of principles of natural justice. Accordingly, matter set aside to file of DRP.
Karnataka High Court held that payments made at the time of search cannot be construed as voluntary under section 74(5) of the Central Goods and Services Tax Act. Therefore, the petitioner is entitled for refund of the payments made in form DRC-03.
Highlights how authorities routinely invoke Section 74 without evidence of fraud and explains courts’ stance that such notices are jurisdictionally invalid. Emphasizes the need for proper scrutiny and adherence to statutory safeguards.
The tribunal held that the State Electricity Board consumer tariff of ₹6.62/unit was the valid internal CUP for captive power transfer. Rejecting comparisons with generating companies, it ruled that no downward adjustment was required. The key takeaway is that actual SEB purchase rates can reliably determine market value for 80IA claims.
Telangana High Court held that order passed under GST without considering grounds urged by the petitioner is not sustainable. Accordingly, order set aside and matter remitted back for fresh consideration.
Gauhati High Court held that statement of tax determination under section 73(3) of the CGST Act does not substitute the proper SCN required under Section 73(1). Further, passing of an adverse order without opportunity of personal hearing is against principles of natural justice.
Kerala High Court held that the statue permits taxpayer to correct bonafide errors by self-verification of assessment and payment of liability until the notice is issued under section 73 of the CGST. Accordingly, bonafide error in assessment and intimation in DRC-03 is directed to be allowed.
Madras High Court held that non-responding to notice and non-appearance on hearing due to fact that notices were uploaded only through GST portal and there was no service of notice via physical mode. Accordingly, order set aside on ground of violation of principles of natural justice.
Gauhati High Court held that the Summary of the Show Cause Notice issued in FORM GST DRC-01 does not substitute the proper SCN required under Section 73(1) of both the Central and State GST Acts. Accordingly, order is set aside and writ petition is allowed.
