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#section 73

Every article filed under the “section 73” tag — analysis, news and updates.

500 articles
Income TaxDRP failed to adjudicate objections of assessee hence matter remitted back
Income Tax

DRP failed to adjudicate objections of assessee hence matter remitted back

POONAM GANDHI10 months ago
Goods and Services TaxPayments at time of search cannot be construed as voluntary u/s. 74(5) of CGST Act
Goods and Services Tax

Payments at time of search cannot be construed as voluntary u/s. 74(5) of CGST Act

POONAM GANDHI10 months ago
Goods and Services TaxSection 74 & Mechanical Adjudication Culture In GST: A Call For Judicial Intervention
Goods and Services Tax

Section 74 & Mechanical Adjudication Culture In GST: A Call For Judicial Intervention

Bibekananda Mohanti, Sr. Advocate, Cuttack11 months ago
Income TaxNo Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax

No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff

CA Vijayakumar Shetty11 months ago
Goods and Services TaxGST order passed without considering grounds cannot be sustained
Goods and Services Tax

GST order passed without considering grounds cannot be sustained

POONAM GANDHI11 months ago
Goods and Services TaxStatement of tax determination u/s. 73(3) of CGST Act cannot be treated as valid GST SCN
Goods and Services Tax

Statement of tax determination u/s. 73(3) of CGST Act cannot be treated as valid GST SCN

POONAM GANDHI11 months ago
Goods and Services TaxGST Statue permits correction of bonafide errors until notice u/s. 73 of CGST is issued
Goods and Services Tax

GST Statue permits correction of bonafide errors until notice u/s. 73 of CGST is issued

POONAM GANDHI11 months ago
Goods and Services TaxMadras HC Quashes Assessment as Notices Uploaded Only on GST Portal
Goods and Services Tax

Madras HC Quashes Assessment as Notices Uploaded Only on GST Portal

POONAM GANDHI11 months ago
Goods and Services TaxSummary of SCN in Form GST DRC-01 doesn’t substitute proper SCN
Goods and Services Tax

Summary of SCN in Form GST DRC-01 doesn’t substitute proper SCN

POONAM GANDHI11 months ago
Goods and Services TaxSummary in Form GST DRC-01 doesn’t substitute issuance of proper SCN under GST Act
Goods and Services Tax

Summary in Form GST DRC-01 doesn’t substitute issuance of proper SCN under GST Act

POONAM GANDHI11 months ago
Income TaxDigital Press is a Computer: ITAT Grants 60% Depreciation
Income Tax

Digital Press is a Computer: ITAT Grants 60% Depreciation

CA Vijayakumar Shetty12 months ago
Goods and Services TaxGST Order Quashed for No Show-Cause Notice under Rule 142(1A)
Goods and Services Tax

GST Order Quashed for No Show-Cause Notice under Rule 142(1A)

CA Sandeep Kanoi12 months ago
Goods and Services TaxIllness and Hidden Portal Notice Void GST Order: Delhi HC
Goods and Services Tax

Illness and Hidden Portal Notice Void GST Order: Delhi HC

CA Sandeep Kanoi12 months ago
Goods and Services TaxDelhi HC Remands GST SCN Uploaded to Obscure Portal Tab for Fresh Hearing
Goods and Services Tax

Delhi HC Remands GST SCN Uploaded to Obscure Portal Tab for Fresh Hearing

CA Sandeep Kanoi12 months ago