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Allahabad High Court, in Integra Micro Systems Private Limited vs. State of U.P., ruled in the taxpayer’s favour setting aside a GST demand order because of the procedural lapses. The case comprises a tax demand of Rs. 2.11 crore u/s 74 of the GST act emerging from an alleged incorrect Input tax credit (ITC) claim. […]
The Kerala High Court has ruled that Article 226 cannot be invoked against a show cause notice issued u/s 74 of the CGST Act at a preliminary stage. “Article 226 of the Constitution of India is not meant to be used to break the resistance of the Revenue in this fashion. In the exercise of […]
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 […]
The Kerala government has issued GST Circular No. 3/2025, dated 20th January 2025, providing clarifications and instructions on the issuance of separate notices under Sections 73 and 74 of the Kerala SGST Act, 2017. Directives were issued in the past via Circular No. 06/2023 (dated 08-01-2023) and Circular No. 16/2023 (dated 09-10-2023) to give directions […]
U/s 74 of the Goods and Services Tax (GST) the Orissa HC has stayed a notice issued which consolidated multiple assessment years following the decision of a single bench of the Karnataka High Court. On 3rd January 2024, Justice Arindam Sinha and M.S. Sahoo listed the case and stayed the impugned notice till the next […]
A Goods and Services Tax ( GST ) demand notice and order issued u/s 74 of the Central Goods and Services Tax Act, 2017 has been quashed by the Punjab and Haryana High Court, following the earlier closure of proceedings u/s 61 of the Central GST Act. The case concerned JSB Trading, a firm dealing […]
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 […]
Summary of New GST Section 74A
