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The Hon’ble Supreme Court in Tata Steel Limited set aside the Show Cause Notice dated June 13, 2025 issued under Section 74 of the CGST Act for FY 2018-19 to FY 2020-21 and the consequential Order-in-Original dated December 26, 2025, and held that
The Hon’ble Gujarat High Court in M/s. Aarya Metals & Ors. quashed and set aside the two-line non-speaking order passed under Section 74 of the CGST Act confirming the demand of ITC along with interest and penalty on the allegation of
The Hon’ble Madras High Court in Fastenex Private Limited & Ors. while deciding a batch of nearly 250 writ petitions challenging proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017
The Hon’ble Supreme Court in Additional Commissioner Grade 2 & Anr. dismissed the SLP affirming that proceedings under Section 74 of UP GST Act, 2017 cannot be initiated to deny ITC to a bona fide purchaser who has duly established the genuineness of the transaction through tax invoices, e-way bills, transport documents, payment through banking channels and filing of returns
CBIC issued Circular no. 30/2026-Customs dated 03.07.2026 regarding Grant of drawback under section 74 or refund under section 27 of the Customs Act, 1962..
The Hon’ble Madras High Court pronounced on 08.06.2026 in the case of M/s. Fastenex Private Limited that GST Notices u/s 74 Cannot Fail Solely Because Multiple Financial Years Are Covered.
The Hon’ble Madras High Court (Madurai Bench) in Tvl. Manickavasagam S. set aside the assessment order passed under Section 74 of the TNGST Act pertaining to levy of GST on seigniorage fees
The Hon’ble Madras High Court in P. Baskaran set aside the order imposing interest and penalty u/s 74 of CGST Act and remanded the matter for fresh consideration on the applicability of Section 74
The Hon’ble Delhi High Court in PEI Industries dismissed the writ petition challenging the Order-in-Original dated March 30, 2026 passed under Section 74 of the CGST Act and held that Section 73 and Section 74 of the CGST Act operate in altogether different arenas, and merely because the assessee was exonerated in proceedings under Section 73 by the State GST authorities, the same would not, by itself, preclude the Central GST authorities from proceeding against the assessee under Section 74 of the CGST Act.
One of the more challenging aspects under the CGST Act, 2017 is not merely understanding the provisions of Sections 73, 74 or 74A