The HC held that u/s 74(1), the authority can issue a single ...

High Court: Single Notice Valid for GST Shortfalls, Refund Errors, or Fraud Claims u/s 74(1.

January 10, 2025

Case Laws GST HC

The HC held that u/s 74(1), the authority can issue a single notice calling upon the assessee to pay tax not paid, short paid, erroneously refunded, or where input tax credit was wrongly availed due to fraud, misstatement or suppression of facts, for any period, provided the notice is given at least 6 months prior to the time limit specified in Section 74(10). The petitioner's argument that separate notices should have been issued for each financial year was rejected. The petition challenging the show cause notice was dismissed, allowing the petitioner to raise all arguments before the concerned authority.

View Source

← Previous Next →

The HC held that u/s 74(1), the authority can issue a single ...

High Court: Single Notice Valid for GST Shortfalls, Refund Errors, or Fraud Claims u/s 74(1.

January 10, 2025

Case Laws GST HC

You may also like:

Section 80P deduction claim filed in a return submitted in response to notice u/s 142(1) is valid. The Income Tax Act does not mandate that the return must be filed u/ss...

GST dispute involving misclassification of two-wheeler seats - petitioner challenged bunching of show cause notices for multiple assessment years - HC allowed splitting...

Rejection of Refund claim of voluntary deposit (during investigation) - recovery of GST from petitioner without serving a show cause notice in accordance with Section...

Validity of Show cause notice (SCN) u/s 74 - Under Section 74(1) notice is an independent notice to be issued in DRC-01, whereas the notice under Section 74(5) was to be...

Validity of Show cause notice issued u/s 74 - Erroneous Refund - Section 74(1) of the OGST Act does not appear to make any distinction between those refund orders that...

Validity of show cause notice u/s 74(1) of CGST Act, 2017 and Section 20 of IGST Act, 2017 for tax evasion and concealment. Parallel proceedings by DGGI, Haryana GST...

Demand of GST - Legality and Validity of notice of intimation under Section 74(5) of GST - It is just an intimation. It is up to the writ applicant whether to pay...

Respondent no. 2, an improper officer, substantially conducted investigation, inspection, search, seizure, and recorded statements against the petitioner. Respondent no....

Challenge to show cause notice u/s 74 of Central/Gujarat Goods and Services Tax Act, 2017 regarding classification of product manufactured by petitioner under HSN...

Circular prescribes mechanism for refund of additional IGST paid on upward revision in price of exported goods subsequent to exports. Exporter to file refund claim in...

Validity of summary of the show cause notice in Form GST DRC-01 - Summary of SCN in Form DRC-01 is not a substitute of SCN u/s 74(1) - The impugned show cause notice in...

The High Court held that the petitioner's contention of not having the power to recover amounts during the pendency of an investigation that commenced prior to the...

Validity of demand of GST - summary of show cause in Form GST-DRC-01 under Rule 142(1) - The uploading or serving of summary of show cause in Form GST-DRC-01 under Rule...

The public notice issued by the Office of the Commissioner of Customs, Tuticorin, provides special measures to facilitate the liquidation and rectification of errors...

The Appellate Tribunal examined the reopening of assessment u/s 147 beyond the limitation period, involving the addition of cash deposits in the assessee's savings bank...

Quick Updates: