TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
The HC held that issuance of separate SCNs under Sections 73 and 74 of the WBGST/CGST Act for the same period is valid, as Section 73 pertains to tax short paid without fraud, while Section 74 addresses fraud or wilful suppression. The petitioner's challenge to the SCN's vagueness was rejected, noting adequate particulars were provided per statutory requirements and the petitioner failed to appear or adequately contest. Regarding ITC claimed on B2B supplies in GSTR-3B, the Court ruled the petitioner cannot bypass the appellate remedy and invoke writ jurisdiction, as the demand in Form GST APL04 dated 27 December 2023 is final. Consequently, demands under points 1(I) and 3(M) of the SCN dated 13 May 2024 were quashed. The demand in DRC-07 dated 19 July 2024 was set aside, and the matter remanded for fresh demand issuance consistent with the Court's directions.
TaxTMI 
TaxTMI 
