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

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

CASE LAW

Authority

One liner
2025(04)LCX0009

Allahabad High Court

S R Construction

 Demand for tax interest and penalty mentioned in order cannot exceed the amount stated in the SCN and it must be based on the reasons outlined in that notice: Section 75(7) of GST Act.
2023(11)LCX0375

Chattisgarh High Court

Tata Steel Ltd

 Opportunity of personal hearing ought to be granted by the authorities to assessee before determining the tax value as per Section 75(4) of the Act of 2017.
2021(01)LCX0131

Madras high court

B.M.Patel & Co

 Opportunity of personal hearing be given in all cases as per section 75(4) before imposing tax or penalty
2021(03)LCX0179

Madras high court

Tvl. Vectra Computer Solutions		 Opportunity of personal hearing be given in all cases as per section 75(4) before imposing tax or penalty