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GSTAT Ruling Clarifies Mere Availment of Ineligible ITC Does Not Constitute Suppression
Learn about the recent GSTAT ruling setting aside an ITC demand under Section 74, establishing that ineligible ITC availment is not suppression.
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GST Section 130 and Section 74 Cannot Duplicate Tax on Same Goods
Explore the legal analysis of whether GST can be demanded twice on excess stock under Sections 130 and 74, referencing constitutional protections.
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Multi-Year Section 74 GST Notices: High Courts Split on Composite SCNs
Explore the conflicting High Court rulings on multi-year composite GST notices issued under Sections 73 and 74, along with legal remedies.
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Chhattisgarh High Court Quashes GST Recovery Over Section 74 Notice Flaws
Learn how the Chhattisgarh High Court invalidated a GST recovery notice and bank attachment issued under Section 74 without reasons or documents.
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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.