sec. 74 of cgst act – Page 5

No, the Honorable High Court of Rajasthan in the case of Power And Instrumentation (Guj) Ltd V. The Additional Commissioner Of Cgst And CE, Cgst Commissionerate, Udaipur, Rajasthan D.B. Civil Writ Petition No. 7766/2024 dated 08.07.2024 disposed of the writ petition filed challenging SCN issued under Section 74 of the Act alleging suppression. The Honorable Court noted that the earlier order dated 25.07.2023, which initially restricted the respondents to proceed under Section 73, was modified by the order dated 24.04.2024. The modification granted liberty to the respondents to proceed under any provision of the CGST Act, not just Section 73.

GST Article

Whether demand Order can be passed without the issuance of SCN?

byCA Ritesh Arora01/11/202401/11/2024

No, the Honorable Himachal Pradesh High Court in the case of M/s. Microtek Himachal Power Products (P.) Ltd. v. State of Himachal Pradesh [CWP No. 5562 of 2023 dated June 26, 2024] disposed the writ petition and directed that the erroneous order passed with the wrong description be treated as Show Cause Notice and be further adjudicated upon after the filing of reply to the deemed SCN.

GST Article High Court

Orders signed by same officer in dual capacity not maintainable

byCA Bimal Jain29/10/202429/10/2024

The Hon’ble Madras High Court in the case of M/s S.R.S. Construction set aside the orders which have been signed by the same officer in dual capacity, holding that such orders are liable to be set aside.

GST in Media

Suzlon Energy fined Rs.4,158 for GST input credit violation

byAdmin25/10/202425/10/2024

Suzlon Energy Limited has been penalized ₹4,158 by the Office of the Commissioner of Indirect Taxes & Customs, Hyderabad, for short reversal of input tax credit under Section 74 of the CGST Act, 2017, the company informed stock exchanges on Wednesday.

GST Article High Court

GST DAILY – 279

byCA Pradeep Modi24/10/202424/10/2024

Writ petition to be dismissed as misconceived with liberty to assessee to challenge order before Appellate Authority: HC

GST Article High Court

GST DAILY – 273

byCA Pradeep Modi23/10/202423/10/2024

Intelligence Wing Officer can issue pre-show cause notice to reduce litigations

GST in Media

Finalised Proceedings U/S 73 Of CGST Act Cannot Be Reopened Unless Fraud Or Misrepresentation Is Involved: Allahabad HC

byAdmin15/10/202415/10/2024

The Allahabad High Court observed that if the proceedings under Section 73 of the CSGT Act have been finalised, they cannot be reopened except when the Input Tax Credit has wrongly been availed or utilised due to fraud or any wilful mis-statement or suppression of facts to evade tax.

GST Article High Court

Whether the State tax officer has the jurisdiction to transfer the case to DGGI?

byCA Ritesh Arora30/09/202430/09/2024

The Honorable Court noted that earlier this court had directed the respondents to conduct the proceedings at one place alone. Since the proceedings have already been initiated by the State Authorities, there is no occasion to uphold the action of the DGGI or the action of the state authorities to transfer proceedings to DGGI, Meerut pending before it.

GST Article High Court

GST DAILY – 258

byCA Pradeep Modi20/09/202420/09/2024

HC directs assessee to approach IT dept. for release of cash seized by GST Dept. as it was handed over to them

GST Article

Amnesty-GST Council recommends Rectification Process for ITC Orders u/s 73, 74, 107, and 108

byAdmin19/09/202424/10/2024

The 54th GST Council meeting has recommended rectification processes related to the ITC for demands under section 73, 74, 107 and 108 of the CGST Act, 2017.

Tag: sec. 74 of cgst act

Whether Writ Petition is maintainable against SCN issued under Section 74 alleging suppression

Whether demand Order can be passed without the issuance of SCN?

Orders signed by same officer in dual capacity not maintainable

Suzlon Energy fined Rs.4,158 for GST input credit violation

GST DAILY – 279

GST DAILY – 273

Finalised Proceedings U/S 73 Of CGST Act Cannot Be Reopened Unless Fraud Or Misrepresentation Is Involved: Allahabad HC

Whether the State tax officer has the jurisdiction to transfer the case to DGGI?

GST DAILY – 258

Amnesty-GST Council recommends Rectification Process for ITC Orders u/s 73, 74, 107, and 108