Topic
Section 73 CGST
2 articles
Indirect Tax & GST
An Order Filed in the Wrong Portal Tab Is Not Communicated: Bombay High Court Revives a Time-Barred GST Appeal in Elster Metering
A Section 73 adjudication order was uploaded in the 'Additional Notices and Orders' tab of the GST portal and the appeal against it was rejected as late. The Bombay High Court held that filing returns on the portal does not show knowledge of an order placed in the wrong tab, and revived the appeal.
13 min readIndirect Tax & GST
A GST Demand Raised After the Resolution Plan Is Approved: Calcutta High Court on Extinguishment of Unclaimed IGST Dues Under Section 31 of the IBC
A GST authority issued a Section 73 notice in September 2025 for 2021-22, two years after Srei Equipment Finance's resolution plan was approved. The Calcutta High Court held the dues extinguished and quashed the notice, the order-in-original and a separate interest notice.
13 min read