show cause notice – smeaccountant

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Calcutta High Court Dismisses GST Consolidated SCN Challenge and Directs Statutory Appeal

Calcutta High Court dismisses writ petition against a consolidated GST show cause notice spanning multiple financial years, directing taxpayers to Section 107.

Prasenjit Bhowmik October 26, 2026

Detailed close-up image of a shopping receipt showing GST and total changes.

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Understanding GST Litigation Reforms: Show Cause Notice Thresholds and Voluntary Payments

Explore the latest GST litigation reform FAQs detailing the ten thousand rupees SCN threshold, tax head aggregation, and voluntary payment charges.

Prasenjit Bhowmik October 10, 2026

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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.

Prasenjit Bhowmik October 6, 2026

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Supreme Court Emphasizes Fair Hearings in GST Show Cause Notices

Discover how the Supreme Court is protecting taxpayers by demanding fair hearings and unbiased decisions in GST show cause notice cases.

Prasenjit Bhowmik August 25, 2026

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Delhi High Court Clarifies Section 107(6) Pre-Deposit Regime in Landmark GST Ruling

The Delhi High Court recently delivered a crucial legal clarification regarding the commencement of litigation under the Goods and Services Tax (GST) framework. According to official reports, the court addressed…

Prasenjit Bhowmik August 21, 2026

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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.

Prasenjit Bhowmik August 18, 2026