Tag: Notice u/s 74

Issuance of single consolidated show-cause notice u/s 73/74 of Central Goods and Services Tax Act, 2017 for multiple financial years – Issue referred to larger bench of High Court In a recent judgment, a Division Bench of High Court referred to Larger Bench the issue of the issuance …

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 …

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. …