• twitter-icon

Search results for: 74

Delhi ITAT's Order Related to Penalty U/S 271(1)(c)

ITAT Delhi Removes Penalty Without Noting Charge in the Tax Notice U/S 274

The Income Tax Appellate Tribunal (ITAT), Delhi bench headed via Mr Challa Nagendra Prasad, Judicial Member has discarded the imposition of penalty under section 271(1)(c) without citing a specific charge in the notice issued under section 274. The petitioner, Mr Atul Kumar Bansal has furnished a petition with respect to the confirmation of the imposition […]

Madras HC's Order for M/s. Anantham Silks

GST: HC Deletes Order Over Barred from Hearing Opportunity U/S 74(1)

The Madurai Bench of Madras High Court headed by Mr. Justice M. Nirmal Kumar has refused the assessment order issued without delivering a proper chance for a personal hearing under section 74(1) of the Goods and Service Tax Act. The applicant, M/s. Anantham Silks, trading of textiles and garments. At the time of investigation, the […]

HC Revokes SCN Under GST Section 74(1)

HC Revokes SCN Under GST Section 74(1) Due to Rule 142(1)(a) Violation

In violation of Rule 142(1)(a) of the GST Rules, the Jharkhand High Court division bench has quashed the order in the summary of GST show cause notice without issuing show cause notice pursuant to Section 74(1). As the portion of the search performed via the respondents on the premises of the petitioner, M/s. Juhi Industries […]

Proper Officer Definition Amendment Via GST Circular No.169

CBIC GST Circular No.169 to Amend Proper Officer Means U/S 73 & 74

The Central Board of Indirect Taxes and Customs (CBIC) has given a GST circular No.169/2022 for the revision of sections 73 and 74 of the Central GST Acts. Vide GST Notification No. 02/2022-Central Tax on 11th March 2022, para 3A is been inserted in the Notification No. 2/2017-Central Tax on 19th June 2017, to empower […]

Madras High Court Judgment for M/s. V.R.S. Traders

Madras HC Orders Dept for Issuing GST DRC-1 Notice U/S 74(1)

The Madras High Court has held that the DRC-01 notice beneath Section 74(1) of the CGST Act should be given prior to passing the assessment order. Justice R. Suresh Kumar remitted the case to the respondent/department for further consideration and directed the department to issue a DRC-01 notice to the petitioner and important orders would […]

Rajasthan High Court Order for M/s. Dhariwal Products

HC Orders Authority to Follow Section 74, Can’t Force to Deposit GST

The Rajasthan High court has rendered that the GST council should not impose the assessee for depositing the GST or take the measures with force without following the steps given under Section 74 of the CGST Act. The applicant is the owner of Dhariwal Products and wants to answer to the respondent GST department along […]

Pune ITAT's Order In Case of Golden Charitable Trust vs CIT Exemption

Income from Leasing a Building is a Business Activity: ITAT Pune Cancels Reg. Filed U/S 12A

The application of registration filed under Section 12A of the Income Tax Act, 1961 has been cancelled by the two-member bench of the Income Tax Appellate Tribunal ( ITAT ) after witnessing that the income made via leasing of trust building is a commercial business activity. The taxpayer, Golden Charitable Trust entered into a lease […]

8 Lakh + ITRs Filed So Far for FY24

CBDT Marks More Than 8 Lakh ITR Filers So Far for AY25

For the Assessment Year 2024-25 nearly 800,000 income tax returns have been filed earlier as the Central Board of Direct Taxes enabled functionalities for commonly used income tax returns from April 1 in the current year. Since the eligible taxpayer has begun using the chance to smash the last-minute rush, over 829,000 ITR had been […]

Delhi HC's Order In Case of Decolene Fibers Pvt. Ltd. VS Commissioner DGST and Ors.

An Order Approved without Providing an Opportunity for Clarification on SCN U/S 73: Delhi HC Instructs Re-Adjudication

Delhi High Court in a case asked for re-adjudication when the order passed u/s 73 of the Central Goods and Services Tax Act, 2017 without furnishing a chance to clarify the response concerning the Show Cause Notice (SCN). The applicant Decolene Fibers Pvt. Ltd. filed the writ petition against the show cause notice and order […]

Follow Us on Google News

Google News

Latest Posts

New Offer for Tax Experts

Huge Discount on Tax Software

Upto 20% Off
Tax, ROC/MCA, XBRL, Payroll, Online GST

Limited Offer, Hurry

Easy to File Tax/GST Returns

Upto 20% Off on Tax Software

    Select Product*

    Genius Software