GST Litigation
3 articles
Section 61 Is Not the Only Gateway: Allahabad High Court Sustains a Section 74A GST Notice Issued Without Prior Return Scrutiny
Eighteen sub-contractors, a works-contract chain running into crores, and a jurisdictional argument that Section 61 scrutiny must precede every GST demand. The Allahabad High Court draws the line between a Section 61-triggered notice and one built on independent verification, and holds the two are not interchangeable gateways.
13 min readOne Tax Period, One Notice: Bombay High Court's Nagpur Bench Reaffirms That a Section 74 GST Notice Cannot Club Multiple Financial Years, Pending a Larger Bench Reference
A show cause notice covering financial years 2019-20 to 2021-22, alleging suppression of taxable value, was quashed because the CGST Act ties assessment and its five-year limitation to each financial year separately. The Bombay High Court held itself bound by its own precedent over a contrary Delhi High Court view — even after the Supreme Court declined to interfere with that view — but preserved the Revenue's liberty to revive the case if a pending Larger Bench reference goes the other way.
13 min readBland Recitals Will Not Do: Supreme Court Quashes a Section 74 GST Notice for Want of Foundational Facts of Fraud or Suppression
An audit objection, a notice parked in the department's own 'call book', and a bare assertion of suppression were not enough to invoke GST's extended limitation period. The Supreme Court draws a sharp line between reciting the words of Section 74 and actually pleading the facts that justify it.
13 min read