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...
A detailed analysis of the case between Hiranandani Builders and Commissioner of Service Tax-VII in CESTAT Mumbai. Learn how the Tribunal ruled that Revenue has no authority to collect service tax from SEZ Developers.
Bombay High Court held that even if the assessee has failed to maintain a separate account it was entitled to reverse proportionate Cenvat Credit. The option of paying an amount equal to 10% of the value of exempted goods could not have been enforced on the assessee.
CESTAT Mumbai held that as registration numbers were purposefully omitted, accordingly, the genuineness of the invoices are doubtful, the invoices are categorized as inadmissible document.
ITAT Ahmedabad held that addition u/s 68 of the Income Tax Act towards unexplained credit unsustainable as the assessee has been able to reasonably explain the source of gift from his mother.
CESTAT Chennai held that amount already paid towards the duty liability and interest before issuance of show cause notice. Notice issued only for levying penalty is untenable. Hence, levy of penalty u/s. 78 deleted.
CESTAT Kolkata held that Cenvat Credit can be utilized for payment of service tax on ‘import of services’. Accordingly, duty demand denying the same is unsustainable.
Analysis of Tvl. Raja Stores Vs Assistant Commissioner (ST) ruling by the Madras High Court. Learn why a GST audit can’t be conducted on a closed business.
Bombay High Court held that show cause notice should be adjudicated within a reasonable time and there should not be an egregious, unjustified and unexplained inordinate delay.
Himachal Pradesh High Court allowed the writ petition and directed department not to act in furtherance of order passed by appellate authority till the time appellate tribunal in term of Section 109 of the Himachal Pradesh Goods and Services Tax Act, 2017 is constituted.
Madras High Court held that Credit note u/s 34 of the Central Goods and Services Tax Act, 2017 not required when goods were being returned without even being received by the recipient. Accordingly, detention of goods for non-issuance of Credit note unwarranted.
