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Search results for: Section 74

Common Time Limit for GST Notices and Tax Demand Orders

53rd Council Recommends Common Time Limits for GST Demand Orders and Notices

The Union Finance Minister Nirmala Sitharaman presided over the 53rd meeting of the GST Council (22nd June 2024) in New Delhi with the Revenue Secretary and CBIC Chairman. The meeting began at 2:00 PM, but, the Finance Minister addressed the public in the evening. Revisions in Section 73 and Section 74 of CGST Act, 2017 […]

Madras HC’s Order In Case of M/s.Crystal Granites Vs. The Assistant Commissioner (ST)

Madras HC Orders 10% Pre-Deposit Reconsideration Due to GST Liability Mismatch (GSTR 3B vs GSTR 2A)

A reconsideration of the matter has been ordered by Madras HC on a 10% pre-deposit condition concerned with the mismatch between GSTR 3B and GSTR 2A, following a failure to respond to the Show Cause Notice ( SCN ). The applicant, Crystal Granites contested the order because the show cause notice and the impugned order […]

Allahabad HC's Order In Case of M/S Rajshi Processors Raebareli Thru vs State Of U.P. Thru.

Allahabad HC: Wrongfully Claimed ITC U/S 16 from Fake Firms is Not Estopped from Being Challenged by Officials

The council is not estopped from availing a measure against the bogus claim of the ITC only because the firms with which the transactions were alleged to have proceeded were enrolled during alleged transactions, Allahabad HC ruled. Justice Subhash Vidyarthi noted that fraud vitiates the most solemn proceedings and ruled that the I.T.C. benefit had […]

Telangana HC's Order for M/S. Rays Power Infra Pvt. Ltd

Telangana HC: No More Liability If Taxes Are Paid Before GST SCN Issuance

The Hon’ble Telangana High Court in the case of Rays Power Infra Pvt. Ltd. v. Superintendent of Central Tax [Writ Petition 298 of 2024 on February 28, 2024], ruled that if the assessee clears all the tax obligations including ah interest at any day, before the issuance of show cause notice, they shall not be […]

GST Council May Clarify on Expat Salary Taxation Soon

GST Dept May Resolve Disputes Over Taxation of Expat Salaries Soon

A circular via the GST department might be furnished to address the dispute of the spate of notices sent before the Indian arms of the foreign firms asking for the tax salaries filed to immigrants via the local unit. As per the circular input tax credit (ITC) must not be held back from 2017 to […]

Easy to Check Validity of GST SCN and Orders

How to Effortlessly Check Validity of GST SCN & Orders

Verifying the legitimacy of issued Show Cause Notices and Orders under GST holds utmost importance within the sphere of tax compliance. This article explores the importance of closely examining these documents, bringing attention to essential aspects of the CGST Act, 2017. Latest Update Fill Form for GST Compliance Software What is the Need to Verify […]

Delhi HC's Order for Sulender Shah

Delhi HC Instructs Revenue Dept for Issuing GST SCN & Tax Demand in DRC 01 & DRC 02

The Delhi High Court, in the case of Sulender Shah v. Additional Commissioner/Joint Commissioner CGST [W.P.(C) NO. 15766 OF 2023 dated December 7, 2023], instructed the Revenue Department to electronically issue the summary of Show Cause Notice and Demand using Form GST DRC-01 & Form GST DRC-02. This ruling emphasized that the summary of Demand […]

GST Instruction No. 13/2023 Related to DRC 01

Assam Govt Notifies Instruction No. 13/2023 Regarding DRC 01

The Assam GST Department released Instruction No. 13/2023-GST on December 26, 2023. This instruction is about the notices that were sent out using IIT Big Data Software.Notice No. CT/GST-40/2020/108 is about the IIT Big Data Software that the Assam Tax Department has bought to make their work easier. This software can automatically create notices (in […]

Madras High Court's Order for Smt.K.Malathi

Madras HC: No GST Liability on Director If it is Not Provable That the Company is Unable to Pay During Liquidation Proceedings

The recent ruling by the Madras High Court states that the director isn’t responsible for paying GST if it’s unclear whether the company can settle the dues during liquidation proceedings. During an inspection at SKMPL’s factory, State GST Officers seized documents leading to a show cause notice issued under Section 74 of the CGST & […]

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