Section 74 CGST
3 articles
No Invoice, No Value: Gujarat High Court Quashes a Rs.43.43 Crore GST Demand on Head Office Expenses Not Cross-Charged to Branches
In Gujarat Co-operative Milk Marketing Federation Limited v. Union of India, a Division Bench holds that where no invoice is issued by the head office, the value of services to branches is Nil, and that failure to cross-charge is not suppression under Section 74.
14 min readAudit 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 readThe Date on the Notice, Not the Date on the Form: Delhi High Court on Limitation Under Section 74(2) and 74(10) and Forms GST DRC-01 and DRC-07
Two writ petitions argued that a show cause notice and an order were time-barred because the electronic summary forms carried later dates. The Delhi High Court rejects the argument on the statute and Rule 142, and sends the fraud and ITC grounds to the appellate authority under Section 107.
13 min read