Tools

Indian Tax Tools Portal
GST, PF, PAN & Compliance Tools for Tax Professionals
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GSTIN Verification

Verify GST taxpayer registration details.

Open GST Search
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PF Establishment Search

Find EPF establishment registration details.

Search PF Establishment
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PAN Verification

Verify PAN details on Income Tax portal.

Verify PAN
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GST Interest Calculator

Calculate GST interest for delayed payment.

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HSN Code Finder

Search HSN code for products and services.

Search HSN Code
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GST Due Date

Check due dates for GST returns.

Check Due Dates
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GST Sections

Read CGST Act sections with explanation.

Open Sections
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GST Notifications

Read GST notifications and circulars.

View Notifications

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Input Tax Credit Cannot Be Denied to Bona Fide Buyer Due to Supplier’s Bogus Billing & Retrospective GST Registration Cancellation – Legal Position, Case Laws & Remedies

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Section 74 GST SCN That Only States Figures Without Allegations of Fraud/Suppression: Supreme Court Grants Stay

  Section 74 GST SCN That Only States Figures Without Allegations of Fraud/Suppression: Supreme Court Grants Stay Introduction The Supreme Court of India has intervened in a GST dispute, granting an interim stay on further proceedings arising from a GST Show Cause Notice (SCN) issued under Section 74 of the CGST Act, 2017 because the notice only contained numerical figures and did not set out specific allegations of fraud, wilful misstatement, or suppression of facts — the essential foundation for invoking Section 74. This decision clarifies that mere tabulation of figures without factual narrative is prima facie defective and unsustainable for the purposes of extended limitation and penalty under Section 74. What is Section 74 of the CGST Act? Section 74 deals with cases where: Tax has not been paid or has been short paid, Input Tax Credit (ITC) has been wrongly availed or utilised, “by reason of fraud, wilful misstatement or suppression of facts to evade tax...
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Section 86 – Liability in Case of Amalgamation or Merger of Companies

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