Validity of SCN issued u/s 73 of CGST Act challenged - recovery ...

Validity of GST demand notice challenged for licensing services on minerals from 1/7/17 to 31/12/18. HC issued notice, no coercive recovery.

Case Laws GST

August 12, 2024

Validity of SCN issued u/s 73 of CGST Act challenged - recovery of demand of differential tax for tax period from 1-7-2017 to 31-12-2018 - transactions related to licensing services for right to use minerals including exploration and evaluation under Service Code 9973 37 - retrospective operation of CBIC circular dated 6-10-2021 - High Court issued notice to Opposite Parties - directed no coercive action for recovery of demand till next date of hearing - matter listed along with related writ petition.

View Source

← Previous Next →

Validity of SCN issued u/s 73 of CGST Act challenged - recovery ...

Validity of GST demand notice challenged for licensing services on minerals from 1/7/17 to 31/12/18. HC issued notice, no coercive recovery.

Case Laws GST

August 12, 2024

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 transportation of coal (minerals) within a mining area, such as from the mining pit head or coal stockyard to the railway siding or beneficiation plant, for a...

Time limit for issue of Notice - Customs Broker - "Issue of Notice" versus "Service of Notice" - The word ‘issue’ in regulation 17 of the 2018 Regulations or regulation...

Validity of Service of notice u/s 74(5) instead of u/s 74(1) of CGST / UPGST Act, 2017 - Non-payment of Tax / GST - The High Court observed that while a notice was...

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...

Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - demand made by the Southern Railway - The provisions of the CGST Act is crystal...

Classification - Grant of mining lease for extracting Mineral called “BLACKTRAP” - payment of rent/royalty is for license given to extract minerals and the amount of...

Penalty u/s 271(1)(b) - Manner of service of notice - there is no mentioning of reasons by the A.O. in the assessment order as to why the Notice has to be served through...

Reassessment action initiated based on Section 148 notice and subsequent Section 148A(b) notice violated the First Proviso to Section 149(1) and was barred by the...

Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

Regulation 20(7) of CBLR 2013 and Regulation 17(7) of Customs Broker License Regulation 2018 mandate issuing show cause notice within 90 days from receipt of offence...

Garnishee notice - the issuance of Garnishee notice dated 25.02.2022 are in violation of principles of natural justice and the procedure prescribed under the JGST Act,...

Validity of reopening of assessment - when the assessee has specifically challenged service of notice u/s 148 as well as u/s 142 (1) since the stage of assessment it is...

IT software related consulting services - Export of services or not - services provided by the applicant to the foreign client through the Principal - ITC claim -...

Validity of summary SCN - The notices under section 73(1) of the Act of 2017 at Annexure-1 of the respective writ petition is in the standard format and neither any...

Quick Updates: