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Search results for: Section 73

Madras HC's Order for K.S.Janarthanam

Madras HC: GST Section 73 Restricts 100% Penalty on Assessee If SCN is Issued

The Hon’ble Madras High Court in the case of K.S. Janarthanam v. Deputy State Tax Officer [W.P. No. 1848 of 2024 on January 31, 2024] disposed of the writ petition, hence holding that, a 100 per cent penalty could not get levied if an SCN is issued under Section 73 of Tamil Nadu Goods and […]

Madras High Court's Order For Titan Company Ltd

Madras HC: The Clustering of GST Show Cause Notices Contradicts the Intent of Section 73

The bunching of the show cause notice ( SCN ) is against the spirit of provisions of Section 73 of the Central Goods and Service Tax Act, 2017 ( CGST Act ), the Madras High Court recently observed. On behalf of the petitioner N.L.Rajah Senior Counsel appearing presented that the first grievance of the applicant […]

Brief Study About Issuance of GST SCN U/S 73(10)

Issuance of SCN Under GST Section 73(10) with Time Limits

The Hon’ble Kerala High Court in Pappachan Chakkiath v. Assistant Commissioner & Anr. [WP(C) NO. 816 of 2023 dated January 11, 2023] ruled that if the time restrictions for issuing the order under Section 73(10) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for the Fiscal year 2017-18 is postponed till […]

Bombay HC's Order In Case of Hydro Pneumatic Accessories India Pvt. Ltd. Vs Assistant Commissioner of State Tax

Bombay HC: Order Without Personal Hearing Violates GST Section 75(4)

The matter of Hydro Pneumatic Accessories India Pvt. Ltd. vs Assistant Commissioner of State Tax, heard by the Bombay High Court, stated crucial aspects of procedural fairness and natural justice in administrative proceedings. The blog discusses a comprehensive analysis of the decision, analyzing the implications of the findings of the court on the rights of […]

Allahabad HC Rejects Order Passed U/S 73(9) Due to Lack of Personal Hearing Details in SCN

GST | Allahabad HC Rejects Order Passed U/S 73(9) Due to Lack of Personal Hearing Details in SCN

The case of Virat Agencies Vs State of U.P. before the Allahabad High Court is concerned with challenges to an order passed u/s 73(9) of the Uttar Pradesh Goods and Service Tax Act, 2017. The applicant, represented by Shri Aloke Kumar, challenges the order for the Tax Period July 2017 to March 2018. Detailed Analysis […]

Madras HC's Order for Balaji Electrical & Hardwares

Madras HC: If An Assessment Order Doesn’t Meet Conditions Defined in GST Section 74, It Is Considered Invalid

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 […]

Madras HC's Order for M/s.Global Calcium Private Limited

Madras HC: First Consider Relevant Elevants Before Passing a GST Order U/S 73

In the case of Global Calcium (P.) Ltd. v. Assistant Commissioner (ST) [Writ Petition No. 170 of 2024 dated February 01, 2024], the Hon’ble Madras High Court ruled that the Assessing Officer should acknowledge the pertinent elements before passing any order. Thus, the case was remanded back to the Assessing Officer. Facts About Global Calcium […]

Gauhati HC’s Order for M/s Surya Business Private Limited

Gauhati HC Halts Show Cause Notice U/S 73(1) for ITC Reversal Due to Supplier’s Default

The Gauhati High Court has granted the interim stay of Show Cause Notice for the matter of Surya Business Private Limited, asking for the reversal of GST ITC on account of default at the supplier’s end. The bench of Justice Manish Choudhury has noted that the plea contesting the Show Cause Notice pursuing reversal of […]

Allahabad High Court's Order for M/S Veira Electronics Private Limited

Allahabad HC to CBIT, Extension of Time for Appealing Against Order U/S 73 and 74 Can Also Apply to Orders U/S 129, 130

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 […]

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