GST SCN

Delhi High Court Clarifies Closure of GST Proceedings Under Section 74(5) After Tax Payment

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Delhi High Court Clarifies Closure of GST Proceedings Under Section 74(5) After Tax Payment

In a significant ruling providing relief to taxpayers, the Delhi High Court has clarified that GST proceedings initiated under Section 74 of the CGST Act can be closed even after issuance of a show cause notice, provided the taxpayer deposits the applicable tax, interest, and the prescribed 15% penalty. The decision came in the case … Read more

Delhi High Court Upholds GST SCN Based on Income Tax Intelligence, Flags Risks of AI-Generated Case Citations

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Delhi High Court Upholds GST SCN Based on Income Tax Intelligence, Flags Risks of AI-Generated Case Citations

In a significant GST litigation development, the Delhi High Court has upheld the validity of a Show Cause Notice issued by the GST Department that was based on intelligence inputs shared by the Income Tax Department. The Court dismissed the writ petition challenging the notice at a preliminary stage, holding that such a challenge was … Read more