Sec. 73 of CGST Act – Where during pendency of Writ Petition, show cause cum demand notice was issued and assessee had submitted preliminary reply to it, show cause notice should be taken to its logical conclusion.
Prolific Systems and Technologies (P.) Ltd. v. UoI – [2023] 153 taxmann.com 270 (Bombay).
SLP dismissed against HC ruling that in an investigation aimed at detecting tax evasion under GST Act, cash cannot be seized, especially when cash does not form part of stock in trade of business.
State Tax Officer v. Shabu George – [2023] 153 taxmann.com 138 (SC).
CBIC issues Central Goods and Services Tax (Second Amendment) Rules, 2023.
Notification No. 38/2023 – Central Tax, dated 4-8-2023.
Special procedure notified which shall be adopted by ECOs w.r.t. supplies made by unregistered persons.
Notification No. 37/2023 – Central Tax, dated 4-8-2023.
CBIC notifies special procedure for the electronic commerce operators (ECOs) in respect of supply of goods made by composition dealers.
Notification No. 36/2023 – Central Tax, dated 4-8-2023.
Intention to evade tax is a pre-requisite for imposing a penalty u/s 129 of CGST Act.
Bhawani Traders v. State of U.P. – [2023] 153 taxmann.com 86 (Allahabad).