Section 74 CGST Act Archives

Punjab & Haryana HC: Section 74 CGST Act Cannot Question Pre-GST CENVAT Credit

Leave a Comment / Case Law, GST Updates / September 9, 2026 / CENVAT Credit, Mukut House Developers, Section 74 CGST Act, Transitional Credit, Usha Martin

The Punjab and Haryana High Court has held that GST authorities cannot use Section 74 of the CGST Act to reopen the admissibility of CENVAT credit originally availed under the pre-GST Service Tax regime, following the Jharkhand High Court’s Usha Martin ruling — now affirmed by the Supreme Court’s dismissal of the department’s review petition.

Punjab & Haryana HC: Section 74 CGST Act Cannot Question Pre-GST CENVAT Credit Read Post »

Case Law, GST Updates

CEAT Limited Wins ₹107 Crore GST Appeal: Thane Commissioner (Appeals) Rejects Section 74 Proceedings Over an Interpretational Dispute

Leave a Comment / Case Law, GST Updates / September 1, 2026 / Classification Dispute, Commissioner Appeals, Composite Supply, Section 74 CGST Act, Tyres and Tubes GST

The Commissioner (Appeals), CGST & Central Excise, Thane, has ruled in CEAT Limited’s favour on a ₹107 crore GST demand relating to tubes and flaps supplied with tyres, holding that Section 74 proceedings do not apply to a genuinely interpretational classification dispute.

CEAT Limited Wins ₹107 Crore GST Appeal: Thane Commissioner (Appeals) Rejects Section 74 Proceedings Over an Interpretational Dispute Read Post »

Case Law, GST Updates

250 Companies Asked the Same Question — Madras HC Rules Prima Facie Satisfaction Is Enough to Invoke GST Section 74

Leave a Comment / Case Law, GST Updates / August 30, 2026 / DRC-01A, Madras High Court, Prima Facie Satisfaction, Section 74 CGST Act, Section 75(2), Show Cause Notice

Nearly 250 companies walked into the Madras High Court asking essentially the same question: before the GST department can even

250 Companies Asked the Same Question — Madras HC Rules Prima Facie Satisfaction Is Enough to Invoke GST Section 74 Read Post »

Case Law, GST Updates

No Signature, No Notice: Rajasthan HC Quashes GST Demand Because the Show Cause Notice Was Never Authenticated

Case Law, GST Updates / August 27, 2026 / Digital Signature, Rajasthan High Court, Section 74 CGST Act, Show Cause Notice, Writ Jurisdiction

The Rajasthan High Court holds that a GST show cause notice and order bearing neither a digital nor physical signature cannot be sustained — a system-generated reference number is not authentication under Rule 26(3) of the CGST Rules.

No Signature, No Notice: Rajasthan HC Quashes GST Demand Because the Show Cause Notice Was Never Authenticated Read Post »

Case Law, GST Updates

Tata Steel Wins ₹1,781 Crore GST Relief: Supreme Court Applies Its Own Week-Old “No Mechanical Fraud” Rule to India’s Largest Steel Producer

Case Law, GST Updates / August 27, 2026 / Section 73 CGST Act, Section 74 CGST Act, Suppression of Facts, Supreme Court, Tata Steel

The Supreme Court quashes a ₹890.52 crore GST demand and equal penalty against Tata Steel, holding — for the second time in a week — that Section 74’s extended limitation cannot be invoked by mechanically alleging fraud or suppression without foundational facts in the notice itself.

Tata Steel Wins ₹1,781 Crore GST Relief: Supreme Court Applies Its Own Week-Old “No Mechanical Fraud” Rule to India’s Largest Steel Producer Read Post »

Case Law, GST Updates

Mechanical Invocation of “Fraud” Cannot Extend GST Limitation: Supreme Court Quashes Section 74 Notice, Sets Out What a Valid SCN Must Contain

Case Law, GST Updates / August 26, 2026 / Extended Limitation, Fraud, Section 73 CGST Act, Section 74 CGST Act, Show Cause Notice, Suppression of Facts, Supreme Court

The Supreme Court holds that a GST Section 74 show cause notice cannot invoke the extended limitation period merely by using the words “fraud,” “wilful misstatement” or “suppression of facts” — the notice itself must specify the allegations. G.R. Infra Projects’ SCN quashed.

Mechanical Invocation of “Fraud” Cannot Extend GST Limitation: Supreme Court Quashes Section 74 Notice, Sets Out What a Valid SCN Must Contain Read Post »

Case Law

Supreme Court Stays Fresh GST Show Cause Notice, Flags Jurisdictional Error in Parallel Proceedings

Case Law / August 9, 2026 / GST, GST Case Law, Parallel Proceedings, Section 74 CGST Act, Show Cause Notice, Supreme Court

The Supreme Court has stayed a fresh Section 74 CGST show cause notice after finding it duplicated a demand already pending in statutory appeal — a reminder that parallel proceedings on the same tax demand raise a substantial jurisdictional question.

Supreme Court Stays Fresh GST Show Cause Notice, Flags Jurisdictional Error in Parallel Proceedings Read Post »