HC held that show cause notices under Section 74(1) of CGST Act ...

Tax Evasion Show Cause Notices Under Section 74(1) CGST Must Be Issued Separately For Each Financial Year

February 18, 2025

Case Laws GST HC

HC held that show cause notices under Section 74(1) of CGST Act for alleged tax evasion must be issued separately for each financial year rather than through consolidated notices covering multiple years. The court reasoned that limitation periods vary by year, and consolidation could unfairly restrict an assessee's response time based on the earliest year's limitation. Additionally, consolidated notices leading to cumulative tax determinations across years would conflict with Section 74(9) and 74(10)'s year-specific provisions and could burden assessees with higher pre-deposit requirements for appeals. The proper officer must evaluate tax evasion independently for each assessment year. Appeal dismissed, upholding the Single Judge's ruling requiring separate notices.

View Source

← Previous Next →

HC held that show cause notices under Section 74(1) of CGST Act ...

Tax Evasion Show Cause Notices Under Section 74(1) CGST Must Be Issued Separately For Each Financial Year

February 18, 2025

Case Laws GST HC

You may also like:

The High Court set aside the show cause notice and summary issued by the respondent u/s 74 of the Central Goods and Services Tax Act, 2017 for multiple financial years...

The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

Bunching of show cause notices - Scope of section 73 - SCN is to be issued for each financial separately or bunching for 5 years is valid - Applicability of period of...

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...

Transfer of case u/s 127 - show cause notice issued is under Section 127 (1) when all applicable provisions are under Section 127 (2) (a) of the Act. Even in the order...

HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

Respondent no. 2, an improper officer, substantially conducted investigation, inspection, search, seizure, and recorded statements against the petitioner. Respondent no....

The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

The High Court held that the show cause notices issued by the respondent u/s 73 of the Central Goods and Services Tax (CGST) Act, 2017, were flawed due to the improper...

Non-issuance of a proper Show Cause Notice u/s 73(1) of the State Goods and Services Tax Act, 2017 (AGST Act) prior to passing the impugned order u/s 73(9) violates...

Maintainability of writ petition - alternative and efficacious mechanism - Inordinate delay in issue of Show cause notice (around 16 years) - Issuance of Global...

GST dispute involving misclassification of two-wheeler seats - petitioner challenged bunching of show cause notices for multiple assessment years - HC allowed splitting...

Petitioner sought regular bail in case involving alleged wrongful Input Tax Credit (ITC) availed using fictitious invoices from non-existent/suspicious firms. As per...

Reversal of CENVAT Credit - Banking and other Financial Services - once there is an excess payment, malafide intention that too of tax evasion cannot be alleged qua the...

Quick Updates: