Sec. 17 of cgst act – OnlineTaxUpdate

GST DAILY – 437 : No SCN can be issued under Section 73 of CGST Act based on discrepancies identified if explanation was accepted by AO: HC

byCA Pradeep Modi22/11/202522/11/2025

THE HON’BLE RAJASTHAN HIGH COURT IN THE CASE OF Goverdhandham Estate Pvt. Ltd. v/s State of Rajasthan D.B, decided on 17-1-2024

Article GST Article

Fresh demand for reversal of the same ITC is not valid merely because it was reversed beyond the prescribed time

byCA Bimal Jain30/05/202530/05/2025

The Hon’ble Gujarat High Court in Ajay Industries & Anr. held that once ITC is reversed prior to issuance of a SCN, the authorities cannot raise a fresh demand on the same amount without verifying GSTN data.

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