Understanding the provisions of Sections 73, 74 or 74A
One of the more challenging aspects under the CGST Act, 2017 is not merely understanding the provisions of Sections 73, 74 or 74A
Tag: sec. 73 of cgst act
Multiple SCNs permissible for same tax period, if addressing distinct discrepancies
The Hon’ble Madras High Court in the case of Radiant Cash Management Services Ltd. held that there is no statutory bar under the GST enactments for issuance of multiple SCNs under Section 73 for the same tax period if they address different discrepancies..
Time gap of 3 months mandated between SCN issuance and Order under Section 73 CGST Act
The Hon’ble Bombay High Court (Nagpur Bench) in the case of A. M. Marketplaces Pvt. Ltd. held that it is mandatory to keep gap of three months between issuance of notice under sub-section 2 read with sub-section 10 of Section 73 of the CGST Act.
GST DAILY – 509: SCN and order under section 73 quashed for lack of digital signature of issuing authority: HC
THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Sadanand Prasad Barnwal V/s State of Jharkhand, decided on 8-5-2025
GST DAILY – 506 : Mere presence of excess stock during search warrants proceedings under section 73/74, not confiscation under section 130: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Gopal Trading Company V/s State of U.P., decided on 7-5-2025
GST DAILY – 504 : Demand stayed as assessee challenged SCN issued under extended Section 73(9) timeline citing lack of force majeure: HC
THE HIGH COURT AT CALCUTTA Anmol Stainless Pvt. Ltd. V/s Deputy Commissioner of State Tax, Serampore Charge
Whether the department can initiate proceedings under Section 73 when the taxpayer’s explanation in scrutiny proceedings under Section 61 has already been accepted?
No, the Hon’ble Delhi High Court in Kemexel Ecommerce Pvt. Ltd. v. Sales Tax Officer, Ward 105, Delhi held that once the taxpayer’s explanation furnished during scrutiny proceedings under Section 61(1) has been accepted,
PPT: Section 73 vs Section 74 under GST
CA Aanchal Kapoor prepared a PPT on section 73 vs section 74 under GST : From Jurisdictional Fact to Mechanical Allegation of Fraud – has ‘intend to evade’ lost its meaning?
ITC Reversal Against Bona Fide Recipient Impermissible Without Prior Proceedings Against Defaulting Supplier
The Hon’ble Kerala High Court in the case of K.V. Joshy & C.K. Paul held that Show Cause Notice issued under Section 73 seeking ITC reversal from bona fide recipient is quashed as no prior proceedings were initiated against suppliers despite statutory mandate under Section 42 of the CGST Act to first communicate discrepancies to both parties.
GST DAILY – 488 : Final demand cannot exceed the amount specified in the SCN as per Section 75(7): HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Glo Shipping Logistics Pvt. Ltd. V/s State Tax Officer, decided on 26-3-2025