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...
The Calcutta High Court refused to intervene in a GST demand order under Section 73, rejecting a writ petition filed eight months late. The Court held that statutory appellate remedies cannot be bypassed when the case does not involve jurisdictional issues or violation of natural justice.
The Bombay High Court dismissed petitions challenging GST notices, stating writ jurisdiction is not a substitute for statutory appeals. The court noted the petitioners had already invoked the alternative remedy.
The Orissa High Court has remitted a GST case, allowing a taxpayer to rectify a human error that led to an overclaimed Input Tax Credit.
CESTAT Delhi held that in case common input services are used for providing both taxable and exempted services, proportionate amount of CENVAT credit must be reversed as per rule 6(3) of Cenvat Credit Rules, 2004. Accordingly, demand confirmed to that extent.
The Patna High Court has set aside an order against a brick manufacturer, directing a fresh tax assessment after ruling that the initial order was based on “mere guesswork” without any technical yardstick.
The Madras High Court mandates an online application for GST order rectification clarifying that a timely offline application serves to meet the limitation period under Section 161 of the GST Act.
When there were 650 noticees, obviously, the generation of DRC-07 for each of the noticees could take some reasonable time so long as the order had been communicated through e-mail or post or other modes as contained in Section 169 of the CGST Act.
Calcutta High Court held that petitioner/ buyer cannot be saddled with tax component for failure on the part of BSNL/ supplier. Accordingly, BSNL authorities are accordingly directed to pay the same and writ petition is disposed of.
Understand the process of GST intimation in Form DRC-01A, issued for tax discrepancies. Learn about the parts of DRC-01A, applicable sections, and the response procedure.
Although in the tax statute the limitation was interpreted in strict manner but when the legislature itself had prescribed extended period of time after period of limitation then the Authority ought to have considered such aspect and examined the cause shown by the appellant.
