Index of Relevent Files CGST Section 74

TIME LIMIT TO ISSUE NOTICE & ORDER U/S 74

Period	Due Date of GSTR-9	Due Date to issue notice (4 years and 6 months from due dates to pass an order)	Due Date to pass an order (5 years from the due date of GSTR-9)	States/Districts
2017-18	05.02.2020 (NN 06/2020)	05.08.2024	05.02.2025	In Chandigarh, Delhi, Gujarat, Haryana, Jammu and Kashmir, Ladakh, Punjab, Rajasthan, Tamil Nadu, Uttar Pradesh, Uttarakhand.
2017-18	07.02.2020 (NN 06/2020)	07.08.2024	07.02.2025	In Andaman and Nicobar Islands, Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chhattisgarh, Dadra and Nagar Haveli and Daman and Diu, Goa, Himachal Pradesh,Jharkhand
2018-19	31.12.2020 (NN 80/2020)	30.06.2025	31.12.2025
2019-20	31.03.2021 (NN 04/2021)	30.09.2025	31.03.2026
2020-21	28.02.2022 (NN 40/2021)	28.08.2026	28.02.2027
2021-22	31.12.2022	30.06.2026	31.12.2027
2022-23	10.01.2024 (NN 02/2024) [Para (a), (b)]	10.07.2028	10.01.2029	Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Tirunelveli, Tenkasi, Kanyakumari, Thoothukudi and Virudhunagar in the state of Tamil Nadu
2022-23	31.12.2023	30.06.2028	31.12.2028
2023-24	31.12.2024	30.06.2029	31.12.2029

COMMUNITY INSIGHTS

Topic		Publish Date
	A Breakdown of DRC Forms: Understanding Their Role in GST Demand and Recovery Received a GST notice and unsure what it means? The DRC forms play a crucial role in tax demand, recovery, and compliance under the GST regime. Understanding these forms is essential for taxpayers to respond correctly and avoid unnecessary penalties. The GST law provides a structured mechanism for tax authorities to communicate with taxpayers regarding tax demands, discrepancies, interest, penalties, and recoveries......................... Read More	28.02.2025
	Unmasking the Fraud: How to Spot and Verify Fake GST Notices Received a GST violation notice? Hold on before you panic-it might not be real. Recently, scammers have ramped up their game by sending fake GST summons that look alarmingly official. These fraudulent notices are designed to trick taxpayers into acting fast-demanding payments or personal information, all while mimicking the real thing. If you've been targeted by one of these scams, you're not alone. The Central Board of Indirect Taxes and Customs....................... Read More	19.02.2025
	Demand Order not Uploaded on Common Portal is Valid or Invalid For initiating the recovery proceedings against the taxable person there is a proper mechanism for serving show cause notices and orders. The same is contained in section 73, 74 and 74A of CGST Act 2017. Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where the ITC has been wrongly availed or utilised, then he shall serve a show cause notice (SCN) to the person chargeable with tax.................. Read More	18.12.2024

PORTAL RELATED UPDATES

Date	Subject
26/09/2024	Advisory on issuance of Notices/Orders without digital signatures of the issuing authorities

CIRCULARS

Circular No.	Subject
Circular No. 239/33/2024-GST dt. 04.12.2024	Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017'
Circular No. 238/32/2024-GST dt. 15.10.2024	Clarification of various doubts related to Section 128A of the CGST Act, 2017.
Circular No. 237/31/2024-GST dt.15.10.2024 [Para 3]	Clarifying the issues regarding implementation of provisions of sub-section (5) and sub-section (6) in section 16 of CGST Act, 2017.
Circular No. 185/17/2022-GST dt. 27.12.2022	Clarification with regard to applicability of provisions of section 75(2) of Central Goods and Services Tax Act, 2017 and its effect on limitation
Circular No. 171/03/2022-GST dt. 06.07.2022 [Para 1 (1)]	Clarification on various issues relating to applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 in respect of transactions involving fake invoices.
Circular No.169/01/2022-GST dt. 12.03.2022	Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on ‘Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017
Circular No. 31/5/2018-GST dt. 09.02.2018	Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017

INSTRUCTIONS

Instruction No.	Subject
Instruction No. 05/2023-GST dt. 13.12.2023 [Para 3.3]	Judgment of the Honourable Supreme Court in the case of Northern Operating Systems Private Limited (NOS)
Instruction No. 04/2023-GST dt. 23.11.2023	Serving of the summary of notice in FORM GST DRC-01 and uploading of summary of order in FORM GST DRC-07 electronically on the portal by the proper officer
Instruction No. 02/2021-22 dt. 22.09.2021 [GST-Investigation]	Issuance of SCNs in time bound manner

ORDERS

Order No.	Subject
Order No. 2/2019-GST dt. 12.03.2019	Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017

CASE LAW

Authority	One liner
2025(03)LCX0140 Kolkata Tribunal Raza International	Commissioner (Appeals) is obligated to pass a detailed ex-parte order after reviewing the importer Statement of Facts and Grounds of Appeal, regardless of the importer presence at the hearing.
2025(03)LCX0007 Kolkata Tribunal Asha Enterprises	Non challenging of the assessment order is deemed to attain finality and initiation of any subsequent proceedings against such order is erroneous
2025(03)LCX0007 Kolkata Tribunal Asha Enterprises	Non challenging of the assessment order is deemed to attain finality and initiation of any subsequent proceedings against such order is erroneous
2025(02)LCX0167 Allahabad High Court Chandrashekhar Yadav	Necessary allegations of fraud willful misstatement or suppression of facts for imposition of interest and penalty u/s 74 of GST Act were absent in both the show cause notice and the order thus invocation of demand is invalid.
2025(02)LCX0129 Telangana High Court Bigleap Technologies and Solutions Private Limited	Unsigned show-cause notices and final orders under GST even when uploaded online are invalid because the signature column in the prescribed forms constitutes a mandatory statutory requirement for authenticity.
2025(02)LCX0100 Kerala High Court Lakshmi Mobile Accessories	Court directed separate orders for each financial year in response to a consolidated SCN under the CGST Act
2025(02)LCX0010 Kerala High Court Minimol Sabu	High Court cannot entertain a writ petition under Article 226 of the Constitution of India seeking part adjudication of a show cause notice under Section 74 of the CGST Act/SGST Act except when there is a total lack of jurisdiction in issuing the notice.
2025(01)LCX0033 Chandigarh Tribunal Iffco Tokio Insurance Services Limited	Cenvat credit cannot be denied due to procedural irregularities
2024(12)LCX0040 Calcutta High Court Jyoti Tar Products Private Limited	SCN u/s 74 of the CGST Act is merely the initiation of an adjudicatory process and does not warrant judicial interference unless it is shown to be issued wholly without jurisdiction or is ex-facie perverse.
2024(11)LCX0434 Madras High Court Total Environment Building Systems Pvt. Ltd	Order passed u/s 74 of GST Act without taking into account the documents filed in support of the replies submitted is set aside for reconsideration if assessee re-produces entire documents.
2024(11)LCX0039 Bombay High Court Esjapee Impex (P) Ltd.	Adjudicating Authority should have adjudicated the SCN within a reasonable time; failure to do so is bound to cause prejudice to the assessee.
2024(09)LCX0555 Madras High Court S & S Communications	An assessment order under Section 74 of the GST Act, which applies the extended period of limitation is without jurisdiction unless it explicitly establishes fraud, willful misstatement or suppression of facts.
2024(04)LCX0458 Allahabad High Court Sapphire International	Quantification of tax liability cannot be done under Section 130 but only under Section 74 of the GST Act.
2024(02)LCX0425 Delhi High Court Aarem Trad Ex Private Limited	Proper officer need to at least consider the reply on merits before forming an opinion whether the explanation of assessee was sufficient or not.
2024(02)LCX0423 Delhi High Court Emco Cables (India) Private Limited	Proper officer need to at least consider the reply on merits before forming an opinion whether the explanation of assessee was sufficient or not.
2024(02)LCX0324 Telangana High Court Rays Power Infra Private Limited	Section 74 CGST Act would not be applicable if all the tax liability along with interest as per section 73(5) CGST Act has been paid.
2024(01)LCX0498 Allahabad High Court Khanna Polyrib Private Limited	Assessee's right to object to the SCN and participate in the personal hearing cannot be comprised if SCN had been served without all its contents and annexures
2024(02)LCX0324 Telangana High Court Rays Power Infra Private Limited	Section 74 CGST Act would not be applicable if all the tax liability along with interest as per section 73(5) CGST Act has been paid.
2023(07)LCX0264 Allahabad High Court Nagarjuna Agro Chemicals Private Limited	Issuance of notice under Section 61(3) cannot be construed as a condition precedent for initiation of action under Section 74 of the CGST Act.
2023(11)LCX0112 Calcutta High Court GOUTAM BHOWMIK	verification of returns as contemplated under section 61 is neither a pre-condition nor a sine qua non for initiation of proceedings under section 74 of the West Bengal GSTAct.
2021(07)LCX0205 Allahabad High Court V.S. Enterprises
2021(07)LCX0157 Allahabad High Court RM Dairy Products LLP	In case there is no credit available in ECL on the date of the order passed under Rule 86A, that order would be read to create a lien.
2021(04)LCX0017 Madras High Court Shri NandhiDhall Mills India Private Limited	Payment of any amount by admitting tax liability under the stress of investigation, cannot lead to self-assessment or self-ascertainment. u/s 74(5)
2021(03)LCX0147 Madras High Court Sri Kanniga Parameswari Modern Rice Mill	The order passed by violation of principles of natural justice is set aside.
2021(02)LCX0096 Jharkhand High Court R.P.M. Distributors
2021(01)LCX0087 Gujarat High Court Diesel World Pvt. Ltd.
2020(09)LCX0128 Kerala High Court Muhammed Kochukudiyil Ishabeevi Alias Isha Shaefi	Benefit of non-serving of notice u/s 74(1) cannot be granted without payment u/s 74(5).
2020(07)LCX0083 Gujarat High Court Hasimkhan Liyakatkhan Pathan
2019(03)LCX0033 Rajasthan High Court Leel Electricals Limited	Court is not convinced by arguments advanced by petitioner, therefore notice of summon is not quashed