GST S. 74 Invoked despite Reversing ITC Voluntarily before Initiation of Audit: Orissa HC to address Jurisdictional Dispute [Read Order]
Since the jurisdictional aspect leading to framing assessment under Section 74 of the CGST Act has been questioned, the matter requires consideration, observed the bench
By Navasree A.M - On April 24, 2025 1:20 pm - 2 mins read
In a recent ruling, the Orissa High Court to examine the jurisdictional validity of initiating assessment proceedings under Section 74 of the Central Goods and Services Tax ( CGS T) Act, 2017, particularly in cases involving voluntary reversal of Input Tax Credit (ITC) prior to the commencement of an audit. The matter is scheduled on…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
