Section 16(2)(c) CGST Act
2 articles
Different Statute, Different Subject Matter: Delhi High Court Refuses to Let a Concluded DGGI Fraud Probe Shield a Separate Section 73 Demand
A script-services company facing a ₹10.57 crore input tax credit demand argued that a state GST officer's proceedings were barred because the Directorate General of GST Intelligence had already investigated it — and that investigation had since concluded. The Delhi High Court disagreed on every ground: the statutory appeal was never filed, the writ came two years late, and the two notices, issued under different sections for different reasons, were never the same subject matter to begin with.
13 min readSection 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 read