Top Posts Tagged with #section 74

Writ petition dismissed as Court declined interference citing availability of statutory appellate remedy under Section 107 of CGST Act despite plea of defective show cause notice covering multiple tax periods.

Case Title: UBS Exports International Pvt. Ltd. & Anr. vs. State of West Bengal & Ors.Court: Calcutta High CourtPetition No.: WPA 1841 of 2025Date of Judgment: 05.05.2025Category of Dispute: Validity of Show Cause Notice / Alternative Remedy / Section 74 ProceedingsRelevant Sections: Section 74(9) of the CGST/WBGST Act, 2017; Article 226 of the Constitution of India Facts (Paras 2–5): UBS…

#Alternative Remedy #Calcutta High Court #GST Litigation #High Court Judgment #Section 74 #Show Cause Notice #UBS Exports Case #writ dismissal

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Penalty upheld under Section 74 as non-filing of returns and non-payment of GST were treated as wilful suppression of facts

Case: M/s Sriba Nirman Company v. The Commissioner (Appeals), Guntur & OthersCourt: High Court of Andhra Pradesh at AmaravatiPetition No.: W.P. No. 25826 of 2023Date of Judgment: 29 January 2025Category: Penalty under Section 74 – Suppression / Wilful MisstatementRelevant Sections: Sections 37, 39, 44, 50, 73, 74, 122 & 125 of the CGST Act 2017; Rule 61 of the CGST Rules 2017 Facts (Paras…

#AP High Court #CGST Act #GST Litigation #GST Penalty #Section 74 #suppression #Tax Compliance

GST demand order quashed as it was issued without prior show cause notice, violating Section 74(1) and principles of natural justice

Case Summary Case Title: M/s Microtek Himachal Power Products Pvt. Ltd. v. State of Himachal Pradesh & OthersCourt: High Court of Himachal Pradesh, ShimlaPetition No.: CWP No. 5562 of 2023Date of Judgment: 26th June 2024Category of Dispute: Input Tax Credit – Validity of demand proceedings under Section 74Relevant Sections: Section 74(1), 74(9) of the CGST/HPGST Act, 2017 Facts (Paras 1–3) The…

#GST Litigation #Himachal Pradesh High Court #Input Tax Credit #Natural Justice #Section 74 #Show Cause Notice