Validity of third notice issued u/s 73 of the GST Act, 2017 - ...

GST

November 9, 2023

Validity of third notice issued u/s 73 of the GST Act, 2017 - the petitioner has a remedy to file reply to the show cause notice before the respondent authorities - Officers have the authority of law to issue such show cause notice according to the provisions of Section 73 of the GST Act, 2017. Hence, no exceptional case is made out for interference. - Petition dismissed - HC

View Source

← Previous Next →

Validity of third notice issued u/s 73 of the GST Act, 2017 - ...

GST

November 9, 2023

You may also like:

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Validity of summary SCN - The notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any...

Addendum to show-cause notice after receipt of the reply to show-cause - the learned Commissioner has erred in issuing addendum to show-cause notice after receipt of the...

Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order,...

Validity of SCN - Reversal of Input Tax Credit - In the show-cause notice, the respondents have alleged that the notice i.e. petitioner has willfully filed the return on...

Validity of Show cause notice (SCN) for GST demand - Transitional credit - The purpose of Section 73 and 74 of the JGST Act are entirely different from each other and...

Validity of summary order and SCN - A perusal of the impugned show-cause notice (Annexure-5) issued under section 73 of the Act shows that it completely lacks in...

Validity of SCN - opportunity of pre-show cause notice consultation - As the stand taken by the respondent authorities in the impugned show cause notice dated 31.12.2020...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Rejection of the Refund claim - Scope and validity of the addendum issued to Show Cause Notice - Period of limitation - The Addendum was issued to add something to the...

Validity of SCN - SCN challenged on the ground that there is predetermination - Section 129(3) of the Central Goods and Services Tax Act, 2017 - no useful purpose will...

Validity of show cause notice (SCN) u/s 73 - demand based on improper Audit Report u/s 65(3) - In the present case, what is found from perusal of the show cause notice...

Validity of Show cause notice issued to 3rd respondent - Period of limitation - Since only a show cause notice has been issued and final order in response thereto is yet...

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

Penalty u/s 112(a) of the Customs Act, 1962 - Show cause notice is the basis on which any order can be passed against a person. This is the basic requirement of the...

Quick Updates: