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Chhattisgarh High Court Rules DRC-01 Summary Without Section 73 Notice Invalid
Chhattisgarh High Court quashes GST assessment, ruling that serving a DRC-01 summary without a Section 73 show cause notice is invalid.
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GSTAT Hyderabad Rules Outsourced Hospital Food Supply Not GST Exempt
GSTAT Hyderabad determines outsourced hospital food supply is taxable under GST, directing a Section 73 redetermination and Rule 35 cum-tax benefit.
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Orissa High Court Rules GST Demand Without ASMT 10 Reply Consideration Invalid
The Orissa High Court quashes a GST demand under Section 73, ruling that issuing notices without reviewing the taxpayer ASMT-10 reply lacks jurisdiction.
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Madras High Court Upholds 10% GST Penalty for Late GSTR-3B Filings
Madras High Court declines interference with a 10 percent GST penalty under Section 73 for delayed GSTR-3B filings during the 2020-21 assessment period.
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Understanding GST Limitation Periods: Sections 73, 74, and 74A Explained
Master the critical GST limitation periods under Sections 73, 74, and 74A to ensure compliance and understand statutory timelines for show cause notices.
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Appeal Allowed Against Section 73 GST Order, Delay to Be Considered: Telangana HC
The Telangana High Court ruled that GST appeals under Section 73 can proceed after the appellate authority evaluates the reasons behind filing delays.