Validity of impugned order u/s 73 of the CGST Act - The case ...

Case Laws GST

April 22, 2024

Validity of impugned order u/s 73 of the CGST Act - The case before the Calcutta High Court involved a challenge to an order issued under the CGST Act, wherein the petitioner alleged fraudulent manipulation of their taxpayer login credentials. Despite the serious criminal nature of the allegations, the Court held that such matters fell outside the ambit of constitutional writ jurisdiction under Article 226. It emphasized the availability of statutory appeal against the impugned order and dismissed the petitioner's plea, citing the lack of grounds to justify intervention by the writ court.

View Source

← Previous Next →

Validity of impugned order u/s 73 of the CGST Act - The case ...

Case Laws GST

April 22, 2024

You may also like:

The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

Validity of SCN issued u/s 73 of the CGST Act, 2017 - since the proceeding has been initiated under Section 73 of the Act, the very provision of Section 73 of the Act...

Restriction on Benefit of reduction / Nil rate of penalty - Applicability of Section 73(11) or 73(8) - assessee had paid the tax within thirty days from the issue of...

Recovery of excess amount collected as service tax - Although show cause notice invoked the provisions of Section 73-A of the Act, but the adjudicating authority has not...

Release of freezed petitioner's bank account - The order of provisional attachment was made not during pendency of any proceedings under Sections 62 or 63 or 64 or 67 or...

Levy of penalty - In the light of section 73(4) of Finance Act, 1994, which is the sole ground for denying recourse to section 73(3) of Finance Act, 1994, it is clear...

Speculation loss u/s 73 - loss incurred on purchase and sale of shares in respect of delivery based transactions - the aggregation of the share trading loss and profit...

Penalty u/s 78 of FA - waiver of penalty - The appellants contention that section 73(3) is applicable in their case is not correct - Once, the ingredients of section...

Validity of show cause notice - extended period of limitation - Whether the ingredients for resort to proviso to section 73(1) of FA, 1994 are present to obviate the...

Disallowance of speculative loss invoking the provisions of section 73 - if the gross total income of the assessee comprises of any or all the heads of income, then the...

Time Limitation - validity of orders passed by the 1st respondent u/s 73(9) of the Central Goods and Services Tax Act, 2017 - The High Court observed that, the...

Excess stock found during survey triggers proceedings u/ss 73/74 of the GST Act, not Section 130. The authority noted excess stock by eye estimation without physical...

Excess stock found during survey triggered initiation of proceedings against petitioner. Court held if excess stock found, proceedings u/ss 73/74 of GST Act should be...

Time limit u/s 73(10) of CGST Act for passing order u/s 73(9) - GST authorities re-designed portal to ensure 'View Notices' and 'View Additional Notices' tabs under one...

Quick Updates: