Read all Latest Updates on and about Section 74 of the CGST Act

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Section 74 of the CGST...

Early Judicial Signal on Section 74A: Madras HC decides S. 74 Order issued for FY 2024-25 [Read Order]

The Madurai Bench of the Madras High Court held that for Financial Year 2024-25 onwards, proceedings must be initiated under Section 74A and not...

Single GST SCN for Multiple Years Wrongly Aggregates Different Tax Periods with Different Due Dates...

Composite GST Assessment Covering Multiple Years Invalid: Andhra Pradesh HC Cites Violation of S. 73...

Annual Tax & Corporate Law Digest 2025: Complete High Court Cases [Part IV]

Gujarat HC strikes Down GST demand u/s 74 ruling No GST leviable on Leasehold Assignments [Read...

GST Dept Cannot Invoke S. 74 without Fraud Findings: Allahabad HC orders to Refund any Deposited amount with 4% Interest [Read Order]

The Allahabad High Court has held that the GST ( Goods and Services Tax ) Department cannot invoke Section 74 of the CGST Act in the absence of specific findings of fraud, wilful misstatement or...

Is Pre-Consultation before GST SCN Mandatory or Discretionary? Delhi HC Grants Interim Relief to Aadhar India [Read Order]

The Delhi High Court recently granted interim relief to Aadhar India, and directed that proceedings pursuant to a Show Cause Notice dated 29 November 2024 issued by the Goods and Services Tax (GST)...

Amount Deposited ‘Under Protest’ Adjustable Toward 10% Pre-Deposit for GST Appeal u/s 107(6): Allahabad HC [Read Order]

The Allahabad High Court has held that any amount deposited ‘under protest’ can be adjusted toward the mandatory pre-deposit of 10% of the disputed tax amount for filing an appeal under Section...

Jurisdictional Objection in Parallel GST Proceedings: Allahabad HC Declines to Invoke Extraordinary Jurisdiction [Read Order]

The Allahabad High Court refused to exercise its extraordinary jurisdiction under Article 226 of the Constitution on jurisdictional objections raised against parallel proceedings by the State and...

Refund Order Based on Omitted Rule 96(10) of CGST Rules Prima Facie Invalid: Calcutta HC Stays ₹1.96 Cr GST Demand [Read Order]

The Calcutta High Court, in a recent case, has stayed a ₹1.96 crore refund recovery order passed under Rule 96(10) of the CGST Rules, 2017, after noting that the provision was omitted from the...

Delhivery Subsidiary Ecom Express Receives ₹2.63 Crore GST Demand for Alleged ITC Disallowance and Tax Shortfall [Read Order]

Delhivery Limited has reported that its subsidiary, Ecom Express Limited, has received a Goods and Services Tax (GST) demand order of about Rs. 2.63 crore from the Assistant Commissioner of Central ...

Parallel GST Proceedings on Same Issue Invalid under Section 6(2): Orissa HC quashes DGGI Demand [Read Order]

The Orissa High Court has quashed the Order-in-Original issued by the Assistant Commissioner, against an Engineering and Construction Company, holding that parallel proceedings on the same subject...