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The High Court of Kerala has rejected a legal request that questioned a penalty under section 74 of the CGST Act, 2017. This penalty was given under a specific section of the laws governing GST. The court observed that the reasons provided by the petitioner, such as delays and issues with authority, were not valid […]
The petitioner in the case of Maya Pradeep Kumar vs. Audit Officer approached the Kerala High Court challenging a show cause notice (Ext.P4) issued under Section 74 of the CGST/SGST Acts. The applicant claimed that they answered all audit queries in the process of the audit, the final audit report (Ext.P3) overlooked these submissions directing to the […]
The ITAT Bench in Surat, Gujarat reduced an individual’s additional tax assessment from ₹72,81,674 to just ₹2,00,000. This decision was made after recognizing the taxpayer’s home loan and the cash they had available. Jayeshbhai Becharbhai Chovatiya, a taxpayer, deposited Rs. 72,81,674 into three different bank accounts when certain high-denomination currency notes were no longer valid. […]
Janak Texturisers Pvt. Ltd. (the assessee) has filed an appeal before the Income Tax Appellate Tribunal (ITAT) Mumbai against a reassessment order passed by the Joint Commissioner of Income Tax (CIT) for the assessment year (A.Y.) 2010-11. The issue concerns the validity of the reassessment notice under section 148 of the Income Tax Act and the assessing […]
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 […]
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 […]
The Apex Court of India ruled that the employees of Maersk Line India cannot be held liable for Goods and Services Tax (GST) penalties under Section 122(1-A) and Section 137 of the Central Goods and Services Tax Act, 2017 (CGST Act). The Apex Court of India furnished a decision in a Special Leave Petition furnished […]
The Central Goods and Services Tax (CGST) Act, 2017, is a foundation of the Goods and Services Tax (GST) framework of India which ensures tax administration and compliance. Section 61 among distinct provisions plays a significant role in keeping the precision and clarity of tax filings. The same blog furnishes information about section 61, along […]
