74 (2)

R A and Co. Vs. Additional Commissioner of Central Taxes, South Commissionerate – Madras High Court

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R A and Co. Vs. Additional Commissioner of Central Taxes, South Commissionerate – Madras High Court Read Post »

R Ashaarajaa Vs. Senior Intelligence Officer, Directorate General of GST Intelligence and Anr. – Madras High Court

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R Ashaarajaa Vs. Senior Intelligence Officer, Directorate General of GST Intelligence and Anr. – Madras High Court Read Post »

State Bank of India Vs. Commercial Central Goods and Service Tax and Central Excise, SLG Commissionerate and Ors. – Calcutta High Court

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State Bank of India Vs. Commercial Central Goods and Service Tax and Central Excise, SLG Commissionerate and Ors. – Calcutta High Court Read Post »

Bengal Cold Rollers Pvt. Ltd. Vs. Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle and Ors. – Telangana High Court

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Bengal Cold Rollers Pvt. Ltd. Vs. Assistant Commissioner (ST), Basheerbagh-Nampally-1 Circle and Ors. – Telangana High Court Read Post »

H N Cotex Pvt. Ltd. Vs. State of Gujarat and Anr. – Gujarat High Court

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H N Cotex Pvt. Ltd. Vs. State of Gujarat and Anr. – Gujarat High Court Read Post »

Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court

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Sections 73 and 74 of the CGST Act permit issuance of a consolidated show cause notice covering multiple tax periods or financial years, and reading a financial year restriction into those provisions would amount to impermissible rewriting of the statute; orders quashing such notices were set aside – Commissioner of Central Tax, Bengaluru and Anr. Vs. Chimney Hills Education Society – Karnataka High Court Read Post »

Whether Sections 73(1)/(3) and 74(1)/(3) of the CGST Act permit a single consolidated show-cause notice for multiple financial years, in view of Sections 73(10) and 74(10)? – Rollmet LLP Vs. Union of India and Ors. – Bombay High Court

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Whether Sections 73(1)/(3) and 74(1)/(3) of the CGST Act permit a single consolidated show-cause notice for multiple financial years, in view of Sections 73(10) and 74(10)? – Rollmet LLP Vs. Union of India and Ors. – Bombay High Court Read Post »

SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court

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SA Aromatics Pvt. Ltd. and Anr. Vs. Union of India and Ors. – Allahabad High Court Read Post »

Oriental Lotus Hotel Supplies Pvt. Ltd. Vs. Joint Commissioner, Chennai GST Audit II Commissionerate and Ors. – Madras High Court

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Oriental Lotus Hotel Supplies Pvt. Ltd. Vs. Joint Commissioner, Chennai GST Audit II Commissionerate and Ors. – Madras High Court Read Post »

Simplex Infrastructures Ltd. Vs. Asistant Commissioner of CGST, Division VII, Ahmedabad South and Ors. – Gujarat High Court

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Simplex Infrastructures Ltd. Vs. Asistant Commissioner of CGST, Division VII, Ahmedabad South and Ors. – Gujarat High Court Read Post »

Tharayil Medicals Vs. Deputy Commissioner, Audit Division – IV and Anr. – Kerala High Court

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Tharayil Medicals Vs. Deputy Commissioner, Audit Division – IV and Anr. – Kerala High Court Read Post »

The Deputy Commissioner and Anr. Vs. Minimol Sabu – Kerala High Court

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The Deputy Commissioner and Anr. Vs. Minimol Sabu – Kerala High Court Read Post »

Joint Commissioner and Anr. Vs. Lakshmi Mobile Accessories – Kerala High Court

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Joint Commissioner and Anr. Vs. Lakshmi Mobile Accessories – Kerala High Court Read Post »

Bhavani Oxides and Ors. Vs. The State of Telangana and Ors. – Telangana High Court

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Bhavani Oxides and Ors. Vs. The State of Telangana and Ors. – Telangana High Court Read Post »

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