GST demand procedures require issuing show-cause notices and applying Sections 73, 74 and 76 to determine tax liability. Demand of tax under GST covers recovery where tax is not paid, short paid, input tax credit wrongly availed or refunds erroneously granted; the Proper Officer determines liability under Sections 73, 74 and 76, issues a prescribed Show Cause Notice in Form GST DRC-01 after optional pre-consultation in Form GST DRC-01A, and follows prescribed online procedures with opportunities for the person to reply and for the officer to drop or pursue the demand.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST demand procedures require issuing show-cause notices and applying Sections 73, 74 and 76 to determine tax liability.
Demand of tax under GST covers recovery where tax is not paid, short paid, input tax credit wrongly availed or refunds erroneously granted; the Proper Officer determines liability under Sections 73, 74 and 76, issues a prescribed Show Cause Notice in Form GST DRC-01 after optional pre-consultation in Form GST DRC-01A, and follows prescribed online procedures with opportunities for the person to reply and for the officer to drop or pursue the demand.
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