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Search results for: 74

IndiGo Slapped with ₹458 Crore GST Penalty

IndiGo Receives ₹458 Cr GST Order U/S 74; Airline Confirms Intent to Appeal

A GST penalty of more than Rs 458 crore by authorities has been imposed on the country’s largest airline, IndiGo, and the same can challenge the decision. According to a recent regulatory filing, the Additional Commissioner of CGST (Delhi South Commissionerate) has issued a tax demand and penalty against the company. The order was passed […]

Allahabad HC's Order in The Case of M/S Saniya Traders vs. Additional Commissioner Grade-2

Allahabad HC: Sec 74 Demand Quashed; GST ITC Allowed as Supplier Was Registered

The Allahabad High Court has ruled that a recipient’s right to claim Input Tax Credit (ITC) cannot be denied, provided the supplier was registered under GST at the time the transaction took place. The Bench, led by Justice Piyush Agrawal, set aside a GST demand of ₹9.42 lakh raised under Section 74 of the CGST/UPGST […]

Gujarat HC's Order in the Case of Orient Overseas Container Line Limited & ORS. Vs Union of India & ORS.

GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on ITC Distribution

The High Court of Gujarat has provided temporary protection to a container shipping company in a legal case about how it shares tax credits between its different branches. The court has ordered that the authorities should not take any harsh actions against the company while the case is still ongoing. Orient Overseas Container Line Limited […]

Allahabad HC's Order in The Case of M/s S.A. Iron & Alloys Pvt. Ltd vs. State of U.P. and 4 Other

Allahabad HC: GST Section 74 Requires Fraud Proof, Orders Refund with 4% Interest

The Allahabad High Court has ruled that the GST ( Goods and Services Tax ) Department cannot invoke Section 74 of the CGST Act in the absence of findings of fraud, wilful misstatement, or suppression of facts with intent to evade tax. The appellate order’s part has been quashed by the court that kept the […]

Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN

Delhi HC: GST Proceedings U/S 74(5) Can Be Closed After Tax Payment With 15% Pre-SCN

The Delhi High Court allowed Delhi Sales Corporation to pay a fine u/s 74(5) related to the Goods and Services Tax, even after they had received a SCN notice U/S 74(8) asking them to explain why they should not be penalised. A panel of judges, Justices Prathiba M. Singh and Shail Jain, noted that the […]

Bombay HC Order In The Case of M/S Suman S. Construction V/S Union of India & ORS

Bombay HC: Finance Act Section 74 Cannot Be Used to Reassess Service Tax Liability

On November 14, 2025, the High Court of Bombay in Aurangabad turned down a request from M/s Suman Construction, a civil contractor registered with the government. The company was disputing a demand for service tax that was related to the road construction projects it completed for government departments. The problem before the court was whether […]

GST Circular 254/11/2025: Assignment of Proper Officers

GST Cir 254/11/2025: Proper Officer Assignment Clarified for Sections 74A, 75(2) and 122

The Central Board of Indirect Taxes & Customs (CBIC), via Circular No. 254/11/2025‑GST, dated 27 October 2025, has issued fresh guidelines regarding the assignment of proper officers under Sections 74A, 75(2) and 122 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the CGST Rules. Key Highlights of Circular No. 254/11/2025-GST Implications […]

Karnataka HC's Order in The Case of M/S NCS Pearson INC vs. Union Of India

Karnataka HC: Misreporting in GSTR-5A Filing Not Suppression Under GST Section 74

The Karnataka High Court has clarified that not accurately reporting the correct value in tax returns or applying the appropriate Goods and Services Tax (GST) rate does not constitute suppression under Section 74 of the Central Goods and Services Tax (CGST). This ruling emphasises the distinction between honest errors and deliberate suppression in tax reporting. […]

Patna HC's Order in The Case of M/S Parvinder Singh vs. The State of Bihar

Patna HC Quashes Tax Demand, SCN U/S 74 Invalid as GST Returns Were Filed

The Patna High Court has quashed the tax orders against a contractor, holding that the show cause notice (SCN) issued under Section 74 of the GST Act, 2017, was invalid since he had already filed his GST returns and paid the taxes. Parvinder Singh, the applicant, has asked to quash the assessment order dated 15.01.2021, […]

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