Validity of SCN - demand of Interest on delayed payment of GST - ...

Case Laws GST

December 10, 2019

Validity of SCN - demand of Interest on delayed payment of GST - SCN issued in Form GST DRC 01 under Rule 142(1) of the CGST Rules, 2017 - impugned SCN is issued in relation to section 50 - Reference was made to rule 142 of the Rules to point out that the same no where contemplates issuance of notice thereunder in respect of section 50 - Further proceedings stayed.

View Source

← Previous Next →

Validity of SCN - demand of Interest on delayed payment of GST - ...

Case Laws GST

December 10, 2019

You may also like:

Non-service of detailed SCN - Validity of Summary show cause in Form GST DRC-01 - The contents of the said Summary show cause in Form GST DRC-01, dated 20.12.2018, does...

The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

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...

Validity of issuance of show cause notice on Form GST DRC-01 in place of Form GST DRC-01A - in the context of the present facts, that objection appears to be hyper...

Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

Input Tax Credit (ITC) - validity of demand raised before issuance of show cause notice (SCN) - summary of notice in Form DRC-01 - mismatch of the GST payable on inward...

Interest on delayed payment - no demand has been raised in the show cause notice - SCN issued to demand only interest amount - Admittedly, there is delay in payment of...

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...

Validity of show cause notice - demand of GST with interest - Violation of principles of natural justice - petitioner submits that in the instant case no pre show cause...

One-day delay in filing GSTR-3B for September 2020 led to reversal of ITC. Petitioner filed GSTR-3B on 23.10.2020, one day late. Respondent issued Form GST DRC-01A on 22....

Interest on delayed payment of GST - CBIC has clarified that the Notification No. 63/2020-Central Tax dated 25th August 2020 relating to interest on delayed payment of...

The High Court addressed a challenge to a Show Cause Notice (SCN) in Form GST DRC-01 issued based on inspection and obtained statement. Court held no restriction on...

Violation of principles of natural justice - Summary of Show cause notice in FORM GST DRC-01 passed in violation of procedure - Summary of order in FORM GST DRC-07,...

Interest payable on delayed payment of taxes - section 50 read with section 75(12) of JGST Act - The Respondents have failed to follow the procedure prescribed in law...

Validity of demand / show cause notice - Recovery of IGST - Jurisdiction of CAG to issue notices / SCN - Admittedly in the case in hand, the Form GST ASMT-10 was not...

Quick Updates: