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Section 74 CGST
Tag:
Section 74 CGST
Case Laws
Refund directed to be processed within two weeks as appellate order had set aside the demand, leaving no legal basis for withholding the consequential...
Kirti Gupta
-
4th December 2025
0
Case Laws
Writ petition challenging pre-show cause notice and show-cause notice dismissed as the Court held that questions relating to ITC availment, allegation of good-less invoices,...
Kirti Gupta
-
25th November 2025
0
Case Laws
Amnesty relief granted as GST demand under Section 74 was remitted for reconsideration under Section 73 to enable waiver of interest and penalty
Kirti Gupta
-
4th November 2025
0
Case Laws
Penalty under Section 74 of the CGST Act quashed as employee secondment tax dispute was interpretational, not fraudulent
Kirti Gupta
-
3rd November 2025
0
Case Laws
Writ petition dismissed as alternate statutory remedy under Section 107 CGST Act was available; wrong invocation of Section 74 to be contested before appellate...
Kirti Gupta
-
31st October 2025
0
Case Laws
Writ petition withdrawn as Court directed assessee to pursue statutory appellate remedy under GST law
Kirti Gupta
-
28th October 2025
0
Case Laws
Writ petition dismissed as denial of cross-examination was held justified where petitioner failed to produce any evidence rebutting fake ITC transactions
Kirti Gupta
-
26th October 2025
0
Case Laws
GST assessment order quashed as absence of Document Identification Number (DIN) rendered it non-est and invalid
Kirti Gupta
-
14th October 2025
0
Case Laws
GST demand and rectification rejection quashed as violation of natural justice; matter remanded for fresh adjudication after hearing the assessee
Kirti Gupta
-
9th October 2025
0
Case Laws
Delay in GST appeal condoned as order uploaded only on portal without physical service deprived assessee of natural justice
Kirti Gupta
-
29th September 2025
0
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