Digital Authentication in Tax Notices and the Interplay of Sections 61 and 74 in GST Law: Exploring Natural Justice and Verification Processes in GST Compliance

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This in-depth legal analysis examines a judgment from the Calcutta High Court, pertaining to a dispute under the West Bengal Goods and Services Tax Act 2017 . Central to the case is the examination of tax liability notifications, including a show cause notice under Section 74 of the Act, the consequential order, and a notice of bank attachment. Legal Issues Explored Authenticity and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ces on the GST Online portal, noting their accessibility despite being categorized under Additional Notices and Orders . The issuance of the intimation of tax, the show cause notice, and the final order under Section 74 , without a personal hearing, raised questions about compliance with natural justice. Section 74 and Tax Enforcement : The court's interpretation o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cially, the court examined the relationship between Section 61 , which mandates verification of returns, and Section 74 , which entails punitive actions for tax default. The judgment clarifies that while Section 61 involves a scrutiny process to ensure accurate and complete declaration by taxpayers, it is not an absolute prerequisite for invoking Section 74 . The court's interpret .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X