#section 73

[gstindiaguide-blog1]

GST show cause notice quashed as time-barred; court holds limitation under Section 73(2) to be mandatory, not directory

Case Title: M/s. The Cotton Corporation of India v. Assistant Commissioner (ST) (Audit) (FAC), Vijayawada & OthersCourt: High Court of Andhra Pradesh, AmaravatiPetition No.: W.P. No. 1463 of 2025Date of Judgment: 05 February 2025Category: Limitation period – Validity of Show Cause Notice under Section 73(2)Relevant Sections: Sections 73(1), 73(2), 73(10), 75 of the CGST/APGST Act 2017; Rule 142…

GST show cause notice quashed as time-barred; court holds limitation under Section 73(2) to be mandatory, not directory

[gstindiaguide-blog1]

GST demand quashed as summary of show cause notice was held invalid substitute for proper notice under Section 73

Case Details Case Title: Sri Bitu Paul v. State of Assam and Ors. Court: Gauhati High Court Petition No.: WP(C)/15/2025 Date of Judgment: 05.02.2025 Category of Dispute: Demand – Validity of Show Cause Notice under Section 73 AGST Act Relevant Sections: Section 73, Section 75(4) of AGST/CGST Act, 2017; Rule 142 of AGST/CGST Rules, 2017 Facts (Paras 2–4, 9) The petitioner, a trader of…

GST demand quashed as summary of show cause notice was held invalid substitute for proper notice under Section 73

[gstindiaguide-blog1]

Unsigned GST demand set aside as summary in Form DRC-01 cannot replace proper show cause notice; denial of hearing under Section 75(4) violates natural justice

Case Details Case Title: Rosida Sultana v. State of Assam & Ors.Court: Gauhati High CourtCase No.: WP(C)/6466/2024Judgment Date: 12.12.2024Category: Demand & Recovery – Validity of SCN and natural justiceRelevant Sections: Section 73, Section 75(4), Section 2(91) of CGST/AGST Act, 2017; Rule 142, Rule 26(3) of CGST Rules, 2017 Facts (Para 2–6) The petitioner challenged a GST demand order dated…

Unsigned GST demand set aside as summary in Form DRC-01 cannot replace proper show cause notice; denial of hearing under Section 75(4) violates natural justice

[gstindiaguide-blog1]

Unsigned GST notices and lack of proper Show Cause Notice led to quashing of demand; Court held that summary in DRC-01 is not a substitute and absence of hearing violates Section 75(4)

Case: Sri Tapan Halder v. State of Assam & Ors. Court: Gauhati High CourtPetition No.: WP(C)/5703/2024Date of Judgment: 29.11.2024Category: Demand – Validity of Show Cause Notice and Natural JusticeRelevant Sections: Section 73, Section 75(4), Section 2(91) of CGST/AGST Act; Rule 142(1)(a), Rule 26(3) of CGST Rules Facts (Para 2–3, 6–7) The petitioner was issued a summary of show cause notice in…

Unsigned GST notices and lack of proper Show Cause Notice led to quashing of demand; Court held that summary in DRC-01 is not a substitute and absence of hearing violates Section 75(4)

[gstindiaguide-blog1]

GST demand order quashed as absence of personal hearing was held to be violation of natural justice under Section 73 proceedings

Case Details Case Title: M/S Nareena Lifesciences Private Limited v. State of U.P. and AnotherCourt: High Court of Judicature at Allahabad, Court No. 3Petition No.: Writ Tax No. 3238 of 2025Neutral Citation: 2025:AHC:118270-DBDate of Judgement: 21.07.2025Category of Dispute: Principles of Natural Justice – GST Adjudication (Section 73 proceedings)Relevant Sections: Section 73 of CGST/UPGST Act,…

GST demand order quashed as absence of personal hearing was held to be violation of natural justice under Section 73 proceedings

[accoxi]

What is GST Demand & Recovery? Complete guide of section 73(5) of gst, when there is No Fraud for tax shortfall(Section 73). Details of demand and recovery under gst.

People are liable to pay tax on every product or service that they consume. If a person fails to oblige to his duty of paying tax, then the Government will ‘Recover’ the tax from the nonpayer. Taxes are inevitable part of the Government’s measure to run the economy and paying is the dutiful action of every citizen. So basically, Demand is the want for product/service and Recovery is the stringent measures taken by the government to recover tax from a defaulter who failed to pay tax.

[canadaupdate]

The claim of the assessee was dismissed on the ground that the current year income was treated as the regular business income of the assessee company.

[taxgurusandeep]

Sec. 73 applies only if assessee incurres loss from Sale / Purchas eof Shares or intends to C/F non-absorbed loss

Assessing Officer committed an error in resorting to explanation to section 73 of the Act. The issue before him was whether the income earned by the assessee through sale of shares should be taxed as business income or should be treated as capital gain.…

View Post