Powerd By SAG INFOTECH
Notifications can be turned of anytime from browser settings
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 […]
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 […]
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 […]
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. […]
When the taxpayer has proved the actual movement of goods and it stayed unrebutted via authority, then the proceedings u/s 74 of the Goods and Services Tax Act, 2017 are not justified, Allahabad High Court cited. U/s 74 of the GST Act, the proceedings could be initiated if the taxpayer has not paid or short […]
Towards the issuance of GST audit scrutiny notices under Section 74(A), tax experts and industry representatives raised concerns regarding bogus practices at the GST conclave, jointly organised by the Central GST (CGST) Ahmedabad Zone and the Gujarat Chamber of Commerce and Industry (GCCI). The experts mentioned that these notices are to be reserved merely for […]
On behalf of petitioner Mr Harichandan, the advocate appears and said that the impugned is Show cause notice on 19th February 2024 that has the purported finding of misstatement made by his client, to underpay the tax issued under sub-section (l) in section 74 of Central Goods and Services Tax Act, 2017. The provision was […]
Simanchal Achary, the petitioner is a work contractor who is contesting the first appellate order passed u/s 107 of the Act pertinent to the tax period from July 2017 to March 2018. It was asserted by the applicant that certain payments incurred were not regarded in the adjudication order passed u/s 74 of the act […]
It was mentioned by the Kerala High Court that the provision of section 74 of the CGST Act can be invoked if the taxpayer fails to report actual sales to evade tax. The Bench of Justice Gopinath P. observed that “It is for the assessee to get his claim adjudicated by the statutory authorities under […]
