• twitter-icon

Search results for: 74

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 […]

Orissa HC's Order In the Case of Debasis Nandi vs Commissioner of Commercial Taxes and GST

Orissa High Court Quashes Rejection of GST Appeal Filed with Minor Delay

The Orissa High Court, in a ruling, set aside the rejection of a GST appeal filed with a short delay, holding that sufficient cause was shown and that the principles of natural justice require giving the taxpayer an opportunity to explain the delay. The applicant, Debasish Nandi, submitted the writ petition contesting the rejection order […]

Gujarat HC's Order in The Case of M/s. Ravi Plumbing and Construction Vs Union of India & Ors

Gujarat HC Dismisses Plea Against GST Registration Cancellation and Appeal Rejection Due to Delay

The Gujarat High Court recently issued a ruling in which it dismissed a writ petition that challenged the cancellation of GST registration. The court also upheld the rejection of a statutory appeal that was filed after the deadline. This decision highlights the importance of timely submissions in legal procedures related to GST matters. Ravi Plumbing […]

Madras HC's Order In the Case of M/s. K.N.Raj Constructions vs. The State Tax Officer

Madras HC Directs Forensic Verification Review as Tax Return Data Is Insufficient for GST Order

The Madras High Court recently issued a ruling directing a forensic examination of the records relevant to several writ petitions that contested GST assessment orders. Additionally, the court ordered the applicant to make a pre-deposit of ₹30 lakh, after which the attachment on the applicant’s bank account will be lifted. The K. N Raj Construction […]

Calcutta HC's Order in The Case of Shine Pharmaceuticals Ltd. vs Joint Commissioner of Revenue

Calcutta HC Quashes GST Order for Ignoring GSTR-3B & GSTR-9 Data

The Calcutta High Court has overturned both the GST appellate order and the original adjudication order under the GST Act. The court determined that the authorities did not adequately review the return data available on the portal, which they deemed a significant failure to discharge their responsibilities. Justice Om Narayan Rai said that although the […]

GST Collection for January 2026

GST Collection Rises to INR 1.93 Lakh Crore in January 2026, an Increase of 6.2%

In January 2026, Goods and Services Tax (GST) collections of India have attained Rs 1,93,384 crore, exhibiting a robust year-on-year rise of 6.2 per cent. In January 2025, Rs 1,82,094 crore was the revenue. Cumulatively, from April to January FY26, gross GST receipts of Rs 18,43,423 crore, up 8.3 per cent compared to Rs 17,01,891 […]

Karnataka HC Order In The Case of MS. Shri Keshav Cements And Infra Ltd. vs. The Dy. Commissioner Of Commercial Taxes (Audit)

Karnataka HC Quashes GST Demand, Upholds Right to Personal Hearing Under Section 75(4)

The Karnataka High Court, specifically the Dharwad Bench, has overturned a GST demand order that exceeded Rs 7.23 crore. The court found that the tax department did not follow the necessary procedure of giving a personal hearing to the affected party before issuing an unfavourable decision. The bench of Justice Lalitha Kanneganti said that Section […]

Follow Us on Google News

Google News

Latest Posts

Best Offer in 2026

Powering India's Taxation Experts with Innovation

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*

    Current GST Due Dates