Section 74 GST

Gujarat High Court Grants Interim Relief in GST ITC Distribution Dispute, Restrains Section 74 Action

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Gujarat High Court Grants Interim Relief in GST ITC Distribution Dispute, Restrains Section 74 Action

In a significant GST-related development, the Gujarat High Court has granted interim protection to a container shipping and logistics company facing proceedings under Section 74 of the GST law. The Court has restrained tax authorities from taking any coercive action while the dispute relating to Input Tax Credit (ITC) distribution remains pending. This order provides … Read more

Allahabad High Court Quashes GST Demand Under Section 74, Confirms ITC Eligibility When Supplier Was Registered

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Allahabad High Court Quashes GST Demand Under Section 74, Confirms ITC Eligibility When Supplier Was Registered

The Allahabad High Court has delivered an important ruling clarifying that Input Tax Credit cannot be denied to a genuine recipient merely because the supplier’s registration was cancelled at a later stage, as long as the supplier was duly registered under GST on the date of the transaction and had complied with return filing and … Read more