Digital Authentication in Tax Notices and the Interplay of Sections 61 and 74 in GST Law: Exploring Natural Justice and Verification Processes in GST Compliance

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....legal analysis examines a judgment from the Calcutta High Court, pertaining to a dispute under the West Bengal Goods and Services Tax Act 2017. Central to the case is the examination of tax liability notifications, including a show cause notice under Section 74 of the Act, the consequential order, and a notice of bank attachment. Legal Issues Explored * Authenticity and Procedure of Notices: De....

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....ibility despite being categorized under "Additional Notices and Orders". * The issuance of the intimation of tax, the show cause notice, and the final order under Section 74, without a personal hearing, raised questions about compliance with natural justice. * Section 74 and Tax Enforcement: * The court's interpretation of Section 74, which deals with tax defaults suspected t....

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....returns, and Section 74, which entails punitive actions for tax default. * The judgment clarifies that while Section 61 involves a scrutiny process to ensure accurate and complete declaration by taxpayers, it is not an absolute prerequisite for invoking Section 74. * The court's interpretation indicates a delineation between routine verification (Section 61) and enforcement action in cases....