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The matter of Durge Metals versus the Appellate Authority and Joint Commissioner, State Tax, before the Madhya Pradesh High Court, is around the challenge to specific notices issued under the GST Act. The applicant challenged the sufficiency of the show cause notice furnished and the following actions carried via the counsel. The blog has the […]
Delhi High Court in a judgment stressed the importance of complying with the statutory needs laid out in Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act), in the case of Balaji Electrical & Hardwares Vs State Tax Officer (ST). The very ruling has set a precedent, assuring that the […]
The Central Board of Indirect Taxes, Ministry of Finance to acknowledge extending the advantage of time extension to file a petition under section 107(1) of the Central Goods and Services Act, 2017 to orders passed under Section 129 and Section 130 of the Act, Allahabad High Court rendered. On 2nd November 2023, the Central Board […]
Section 74(1) of the Central Goods and Services Tax Act, 2017 states that if the proper officer suspects non-payment, short payment, erroneous refund, or wrongful availing/utilization of input tax credit due to fraud, willful misstatement, or suppression of facts to evade tax, they must serve a notice to the person liable for the unpaid tax […]
Patna HC’s Order for M/s Prince Sanitation Gandhi Path
On December 13th, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued a directive instructing officials that the application of section 74(1) of the CGST Act for issuing show cause notices should only occur when investigations reveal concrete evidence of fraud, deliberate misrepresentation, or withholding of facts to avoid tax. Furthermore, this evidence […]
The KGST Department has recently issued a circular no. 16/2023, under its authority in accordance with Section 168 of the Kerala State Goods and Services Tax (KSGT) Act, 2017 to establish a standardized issuance of notices under Sections 73 and 74. These sections deal with the determination of tax liabilities, where Section 73 applies to […]
The assessing officer who has issued a show cause notice under Section 274 read with Section 271(1)(c) of the Income Tax Act,1961 is defective/invalid since the same does not explicitly convey to the taxpayer about the certain fault/charge the taxpayer would have proceeded for impose of penalty, held by the Mumbai Bench of Income Tax […]
The Calcutta High Court overruled the order under Section 74 of the West Bengal Goods and Services Tax (WB GST) Act, 2017. The order was passed on the GST show cause notice which was uploaded by the department in a different portal not concerning to the assessee. The appeal opposing the order passed in the […]
