Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Validity of SCN issued u/s 73 of the CGSTAct, 2017, for the tax ...

GST

February 17, 2024

Validity of SCN issued u/s 73 of the CGSTAct, 2017, for the tax period April, 2018 to March, 2019 to the extent of confirming demand along with interest and penalty - Similar SCN struck off earlier - The High court found the new notice to be vague and lacking in details, similar to the previous one. It allowed the writ petition, setting aside the latest Show Cause Notice, and reserved the right of the respondent authorities to take appropriate action in accordance with the law.

View Source

 


 

You may also like:

  1. Simultaneous investigation by the Central and State GST authorities - the period of enquiry as far as Central tax authority is concerned is from July, 2017 to June, 2018...

  2. Implementation of increased customs duty on specified imports originating in USA postponed from 2nd March, 2019 to 1st April, 2019

  3. Cancellation of registration u/s 30 - non filing of return October 2018 to April 2019 - Karnataka Goods and Services Act, 2017 - direct the petitioner to submit the...

  4. Seeks to prescribe the due dates for filing FORM GSTR-3B for the months from July, 2018 to March, 2019

  5. Extension of the date of submission of the Form ST-3 for the period 1st October 2016 to 31st March 2017 from 25th April 2017 to 30th April 2017 - Order-Instruction

  6. Section 73(3) clearly provides that notice can be issued only for recovering such shortfall and not in respect of tax paid by the assessee before issue of SCN - AT

  7. Time limitation to issue SCN - the petitioner ought to have filed the return by April 25, 2011. The show-cause notice was issued on April 22, 2016. It was within a...

  8. Penalty - Short payment of service tax - payment prior to issue of show cause notice (SCN) - section 73(3) - penalty set aside - AT

  9. Validity of adjudication orders - not following the statutory provisions as enshrined under JGST Act - a proper show cause notice under Section 73 (1) of the JGST Act...

  10. Due date extended for furnishing FORM ITC-04 for the period from July, 2017 to December, 2018 till 31.03.2019.

 

Quick Updates:Latest Updates