GST DAILY – 475 : Order to be quashed as it was passed against a non-existent company post-amalgamation: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Max Estates Ltd. V/s Union of India, decided on 5-3-2025
Tag: sec. 74 of cgst act
GST DAILY – 455 : Cash seized by GST authority to be released due to lack of power to seize cash from dealer’s premises: HC
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…
GST DAILY – 447 : Order to be set aside as SCN & order were only uploaded on GST portal and not served through any other means: HC
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF T.B. Sabrish V/s Assistant Commissioner (ST), decided on 20-12-2024
GST DAILY – 438 : Stay on SCN issued under Section 74 was granted due to lack of instances of wilful suppression, misstatement, or fraud: HC
THE HON’BLE GAUHATI HIGH COURT IN THE CASE OF BhagyaKalita V/s Union of India, decided on 25-11-2024
GST DAILY – 434 : Order to be set aside as the assessment was made against a deceased person: HC
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Upmanyu Kattha Industries V/s State of U.P., decided on 9-1-2025
GST DAILY – 428 : Order to be set aside due to reliance on a quashed SCN with procedural deficiencies: HC
THE HON’BLE TELANGANA HIGH COURT in the Case of Sree Krishna Automotives V/s Deputy Commissioner of State Tax, decided on 12-12-2024
Two major reasons why Litigation is on an increasing trend in GST.
Firstly, notices are invariably issued under Section 74 and post this, even if matter gets dropped on merit at Adjudication, Appeal is filed under Section 107(2).
Cross-Empowerment under Section 6 of the CGST Act is Automatic and Intelligence-Based Enforcement is valid regardless of Taxpayer Assignment
The Hon’ble High Court of Jammu and Kashmir and Ladakh in the case of in R.K. Ispat Ltd. held that cross-empowerment under Section 6 of the CGST Act is automatic and does not require a separate government notification unless conditions are imposed; intelligence-based enforcement actions can be initiated by either Central or State authorities regardless of taxpayer assignment; the Joint Commissioner is competent to issue show cause notices even when amounts involved are below Rs. 1 crore; and bunching of show cause notices across multiple assessment years under Section 74 is not expressly prohibited.
GST DAILY – 401 : No bar in issuing SCN under Sec. 74 even if proceedings initiated earlier u/s 73 were dropped
THE HON’BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF Group M. Media India Pvt. Ltd. V/s Union of India, decided on 24-10-2024
GST DAILY – 397 : Provisions of section 74 cannot be invoked for GST return mismatch in absence of fraud, wilful misstatement or suppression: HC
Xiaomi Technology India Pvt. Ltd. V/s Additional Commissioner, CGST, West Delhi