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Section 73 CGST Act
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Section 73 CGST Act
Case Laws
Ex parte GST demand set aside as petitioner dealing in single commodity under PDS was denied opportunity to justify input tax credit
Kirti Gupta
-
31st October 2025
0
Case Laws
Ex parte GST order set aside as taxpayer’s delayed reply was filed before adjudication, warranting an opportunity of hearing
Kirti Gupta
-
29th October 2025
0
Case Laws
Attachment of property stayed as assessment order under Section 73 challenged in appeal
Kirti Gupta
-
12th October 2025
0
Case Laws
Transitional credit denial under Section 140 JGST Act quashed as Court held adjudication of pre-GST ITC eligibility must be under repealed laws, not under...
Kirti Gupta
-
27th September 2025
0
Case Laws
Writ petition dismissed as High Court held disputed tax facts under Section 73 must first be agitated before appellate authority
Kirti Gupta
-
20th September 2025
0
Case Laws
Show cause notice quashed as demand in DRC-01 was enhanced forty-fold without explanation, violating principles of natural justice
Kirti Gupta
-
20th September 2025
0
Case Laws
Show-cause notice quashed and remanded as adjudicating authority failed to record prima facie reasons against assessee’s audit reply
Kirti Gupta
-
20th September 2025
0
Case Laws
GST demand quashed as only summary notices were issued without proper show cause notice and hearing under Section 73
Kirti Gupta
-
17th September 2025
0
Case Laws
GST demand quashed as summary of show cause notice and order issued without proper proceedings under Section 73 were held invalid
Kirti Gupta
-
17th September 2025
0
Case Laws
GST demand quashed as summary DRC forms were held invalid substitutes for show cause notices and denial of hearing violated natural justice
Kirti Gupta
-
16th September 2025
0
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