![GST SCN Must Specify Fraud or Misstatement for initiating S. 74 Proceedings: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Allahabad-High-Court-GST-SCN-GST-SCN-Must-Specify-Fraud-Taxscann.jpg "GST SCN Must Specify Fraud or Misstatement for initiating S. 74 Proceedings: Allahabad HC [Read Order]")
GST SCN Must Specify Fraud or Misstatement for initiating S. 74 Proceedings: Allahabad HC [Read Order]
In a recent ruling, the Allahabad High Court held that a Goods and Services Tax ( GST ) Show Cause Notice must specify allegations of fraud, willful...
![CBIC Issues Clarification on ITC u/s 16(5) and 16(6) of GST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-CBIC-Issues-Clarification-on-ITC-Section165-of-GST-Act-Section-166-of-GST-Ac-ITC-under-section-165-taxscan-1.jpg "CBIC Issues Clarification on ITC u/s 16(5) and 16(6) of GST Act [Read Circular]")
![Form GST DRC-01 issued without Accompanying SCN: Madras HC quashes Sec. 73 Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Form-GST-DRC-01-SCN-Madras-HC-taxscan.jpg "Form GST DRC-01 issued without Accompanying SCN: Madras HC quashes Sec. 73 Order [Read Order]")
Delay in Filing Appeal under CGST Act due to Illness of Assessee: Calcutta HC directs Re Hearing [Read Order]
In the recent case, the Calcutta High Court set aside the order of Appellate Authority (AA) and directed for rehearing. The court held that the authorities may hear the contentions on its merits...
Orissa HC quashes Order passed u/s 73 of OGST Act without granting any opportunity of Hearing [Read Order]
In a recent case, the Orissa High Court quashed the order passed under section 73 of the Orissa Goods and Service Tax Act ( OGST ), 2017 which was passed without granting any opportunity for a...
![Orissa HC quashes Order passed u/s 73 of OGST Act without granting any opportunity of Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Orissa-High-Court-Orissa-HC-OGST-Act-Orissa-Goods-and-Service-Tax-Act-section-73-OGST-taxscan.jpg "Orissa HC quashes Order passed u/s 73 of OGST Act without granting any opportunity of Hearing [Read Order]")
Mere Allegation of Incomplete Supporting Documents on GST Portal: Delhi HC directs Re-Adjudication of SCN [Read Order]
The Delhi High Court directed re-adjudication of the show cause notice ( SCN ) in the matter allegation of incomplete supporting documents on GST Portal. The petitioner impugned the order whereby...
![Mere Allegation of Incomplete Supporting Documents on GST Portal: Delhi HC directs Re-Adjudication of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Delhi-High-Court-directs-re-adjudication-Show-Cause-Notice-SCN-re-evaluation-GST-Portal-scrutiny-by-Delhi-HC-taxscan.jpg "Mere Allegation of Incomplete Supporting Documents on GST Portal: Delhi HC directs Re-Adjudication of SCN [Read Order]")
Unawareness of Proceedings as Accountant entrusted with GST Compliance on Maternity Leave: Delhi HC directs Re-Adjudication of SCN [Read Order]
The Delhi High Court directed the re-adjudication of the show cause notice (SCN) as the petitioner was unaware of the proceedings due to the leave of absence of the accountant entrusted with GST...
![Unawareness of Proceedings as Accountant entrusted with GST Compliance on Maternity Leave: Delhi HC directs Re-Adjudication of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/SCN-GST-Delhi-HC-Re-Adjudication-show-cause-notice-GST-Compliance-Re-Adjudication-of-SCN-taxscan.jpg "Unawareness of Proceedings as Accountant entrusted with GST Compliance on Maternity Leave: Delhi HC directs Re-Adjudication of SCN [Read Order]")
Non-Application of mind by Proper Officer: Delhi HC to consider Reversal of Erroneously availed ITC TRAN-I [Read Order]
The Delhi High Court directed to consider the reversal of erroneously availed input tax credit (ITC) TRAN-1 as there was no application of mind by the Proper Officer. The Petitioner impugned the...
![Non-Application of mind by Proper Officer: Delhi HC to consider Reversal of Erroneously availed ITC TRAN-I [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Non-Application-Proper-Officer-Delhi-HC-ITC-TRAN-I-taxscan.jpg "Non-Application of mind by Proper Officer: Delhi HC to consider Reversal of Erroneously availed ITC TRAN-I [Read Order]")
Kerala HC upholds validity of GST Notifications Extending Time Limit for Passing Order for FY 2017-18 [Read Order]
In a recent judgement, the Kerala High Court ( HC ) upheld the validity of GST notifications which extended the timelines for passing order under section 73 of Central Goods and Services Tax Act,...
![Kerala HC upholds validity of GST Notifications Extending Time Limit for Passing Order for FY 2017-18 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Kerala-HC-GST-Notifications-Extending-Time-Limit-Passing-Order-taxscan.jpg "Kerala HC upholds validity of GST Notifications Extending Time Limit for Passing Order for FY 2017-18 [Read Order]")