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Section 74

Non-Disclosure of CESS in GSTR-3B Revenue Neutral, Dept Overlooked GSTR-9 Filing: Calcutta HC Remands Matter [Read Order]

In a recent ruling, the Calcutta High Court held that when the non-disclosure of CESS in GSTR-3B is revenue neutral, the GST authorities cannot...

GST Order is Common & Single in Nature: Delhi HC allows to File Consolidated Appeal on Single DRC‑07...

GST payer alleges Order dated March 2022 uploaded on August 2022: Calcutta HC orders Appellate...

Section 74 And The Culture Of Mechanical Adjudication In Gst - A Call For Judicial Intervention

Taxpayer Files Writ without Submitting GST Reply: P&H HC Directs to File Response to SCN in ITC...

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

The Gujarat High Court ruled that assignment of long-term leasehold rights amounts to transfer of immovable property and subsequently, falls outside the scope of supply. Therefore quashed the show...

Merely Agents and Not Suppliers: Calcutta HC Quashes GST Appellate Order for Non-Application of Mind [Read Order]

The Calcutta High Court quashed a Goods and Services Tax (GST) Appellate Order noting that the petitioners, against whom the order was passed were merely agents of the supplier and not the suppliers...

S. 130 Proceedings under GST cannot be Initiated against Excess Stock Found During Survey: Allahabad HC [Read Order]

In a recent ruling, the Allahabad High Court has held that proceedings under Section130 of the Central Goods and Services Tax Act, 2017 which deal with confiscation of goods cannot be invoked merely...

Can GST Audit Team issue SCN u/s 74 after Completing Audit u/s 65 ? Here’s what you need to know

A common question in GST law is whether a tax officer can issue a Show Cause Notice (SCN) under Section 74 after completing an audit under Section 65 of the CGST Act, 2017. The answer is yes, but...

Seller Registered at Time of Transaction Cannot Draw Adverse Inference Against Purchasing Dealer Over Subsequent GST Cancellation: Allahabad HC [Read Order]

The Allahabad High Court has held that if the seller is a registered dealer at the time of the transaction, no adverse inference can be drawn against the purchasing dealer based on the subsequent...

Avail Benefit of GST Amnesty Scheme 2024: Here's how you can do

The GST Amnesty Scheme 2024 is a relief initiative introduced by the Central Board of Indirect Taxes and Customs ( CBIC ) under Section 128A of the CGST Act. This scheme was effective from November...

Allegation of a Firm being Bogus not a Valid Ground for Cancellation of GST Registration: Allahabad HC [Read Order]

A Single Bench of the Allahabad High Court has recently quashed and set aside the cancellation of Goods and Services Tax (GST) registration done on the sole ground of the firm being alleged to be...

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