Sec 76 of cgst act – OnlineTaxUpdate

The Hon’ble Delhi High Court in the case of M/s. Escorts Heart Institute and Research Centre Limited held that where a notice under Section 76 of the CGST Act alleging that GST collected on medicines, consumables and devices billed at MRP to in‑patients has not been paid to Government raises important questions on taxability of such supplies when bundled with exempt health services

GST in Media Media

Payer can recover GST loss from supplier who failed to remit tax, rules Madras HC

byAdmin18/08/202518/08/2025

The Madras High Court has ruled that GST authorities are not responsible for taking action under Section 76 of the Goods and Services Tax Act, 2017, against a person who allegedly collects tax for the supply of goods from another person but fails to pay it to the government, if the collection of tax was not brought to their notice.

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