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HomeGSTGST Dept. Can’t Deny 15% Penalty Settlement Benefit for Failure to Issue...

GST Dept. Can’t Deny 15% Penalty Settlement Benefit for Failure to Issue DRC-01A: Allahabad HC

GST

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By Mariya Paliwala
GST Dept. Can’t Deny 15% Penalty Settlement Benefit for Failure to Issue DRC-01A: Allahabad HC

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The Allahabad High Court has ruled that the statutory benefit available under Section 74(5) of the Central Goods and Services Tax (CGST) Act, 2017 cannot be defeated merely because the tax authorities did not issue Form GST DRC-01A prior to serving a formal show cause notice. The bench of Justice Saumitra Dayal Singh and Justice…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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