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THE HON’BLE KERALA HIGH COURT IN THE CASE OF Centre CEd tech Pvt. Ltd. V/s Intelligence Officer, Off intelligence Unit, State Goods And Service Tax Department, Kerala , decided on 27-1-2025 👉 Issue:- ✔️ Can GST Authority have power to…
The Hon’ble Allahabad High Court in J.T. Steel Traders held that proceedings under section 130 of the GST Act cannot be initiated solely on the basis of finding excess stock during survey; instead, proceedings under sections 73 or 74 should be adopted.
A detailed Notes on ‘ Show Cause Notice, Adjudication, Offences, Penalties, Appeals, Revision, Prosecution and Compounding’ by Mr. Shailesh Sheth, Advocate
The Hon’ble Uttarakhand High Court in Subhash Singh has modified the assessment order passed earlier against the purchasing dealer on condition of depositing 10% of the amount demanded and further observed that proceedings under Section 74 of the CGST Act, 2017 should not ideally be instituted against the purchasing dealer for availing the benefit of ITC since the same has not been availed in a fraudulent manner.
Scrutiny of returns u/s 61 or Audit u/s 65 is very important for the department to form an opinion about tax being short paid, not paid, erroneously refund issued or excess claim of ITC by the taxpayer and only then a notice u/s 73 or 74 as the case may be issued.
