Topic
GST Audit
2 articles
Indirect Tax & GST
Audit Findings and Section 74: Patna High Court Declines to Quash a Fraud-Based GST Notice and Sends the Assessee to Appeal
In Amit Agency v. Commissioner, CGST and CX, a Division Bench of the Patna High Court distinguishes G.R. Infra Projects and Tata Steel, refuses to test the sufficiency of the officer's satisfaction under Section 74(1), and directs the assessee to the appellate authority.
13 min readIndirect Tax & GST
Tax Paid on an Audit Finding, Then Sued for Under Section 74: Orissa High Court Stays Coercive Recovery in Global Coal and Mining
A Division Bench of the Orissa High Court has issued notice and restrained coercive action on a Section 74 order for 2019-20, where the assessee had paid the tax on the audit finding and the Department had written that the audit proceedings stood closed. The Court's reasoning is prima facie and interim, but it states plainly that the conditions for Section 74 were not satisfied.
14 min read