Tag: GST order u/s 74

Even if no response is filed to notices u/s 61 and 73 of GST Act, it is incumbent on the GST Authorities to pass an order in compliance of provisions of Section 75(6) – High Court In a recent judgment, Hon’ble Allahabad High Court has held that even …

Mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions of Section 74 of the Act – High Court  In a recent judgment, Hon’ble Allahabad High Court has held that mere non payment of GST liability apparent in DRC-01 would not justify invoking provisions …

Once an explanation is provided, it is incumbent upon GST authorities to examine it and come to a conclusion – Allahabad High Court quashed order u/s 74 of UPGST Act 2017  In a recent judgment, Hon’ble Allahabad High Court has set aside order passed u/s 74 of UPGST …

High Court declined to direct GST authorities that show cause notice u/s 74 of CGST Act be issued electronically In a recent judgment, the Hon’ble High Court has declined to direct the GST Authorities to issue a fresh show cause notice u/s 74 of CGST Act 2017 electronically …

Determining tax liability under Section 74 of UPGST Act, following Income Tax guidelines is impermissible – Allahabad High Court  ABCAUS Case Law Citation:ABCAUS 3706 (2023) (04) HC In the instant case, the Petitioner assessee had challenged the order passed by the UPGST Authorities u/s 74 of UPGST Act. …