Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC held that initiation of proceedings under Section 73/74 of the GST Act for tax determination based solely on the discrepancy between turnover declared in the E-way bill and Form GSTR-9, absent any allegation of fraud, willful misstatement, or suppression, is impermissible. The respondent authority lacked jurisdiction to proceed under Section 73/74 without evidence of such misconduct. Furthermore, initiation under Section 74 requires a prima facie finding of fraud or suppression after preliminary investigation, which was not established. The impugned show-cause notice dated 27.12.2023, the consequential Order-in-Original dated 10.03.2024, and subsequent orders were quashed and set aside for violation of natural justice and lack of jurisdiction. The petition was allowed accordingly.
The HC held that initiation of proceedings under Section 73/74 of the GST Act for tax determination based solely on the discrepancy between turnover declared in the E-way bill and Form GSTR-9, absent any allegation of fraud, willful misstatement, or suppression, is impermissible. The respondent authority lacked jurisdiction to proceed under Section 73/74 without evidence of such misconduct. Furthermore, initiation under Section 74 requires a prima facie finding of fraud or suppression after preliminary investigation, which was not established. The impugned show-cause notice dated 27.12.2023, the consequential Order-in-Original dated 10.03.2024, and subsequent orders were quashed and set aside for violation of natural justice and lack of jurisdiction. The petition was allowed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
