{"id":71078,"date":"2025-03-07T08:41:19","date_gmt":"2025-03-07T03:11:19","guid":{"rendered":""},"modified":"2025-03-07T08:41:19","modified_gmt":"2025-03-07T03:11:19","slug":"tax-authority-must-separately-assess-section-74-cgst-sgst-applicability-for-each-year-and-credit-taxes-already-paid","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71078","title":{"rendered":"Tax Authority Must Separately Assess Section 74 CGST\/SGST Applicability For Each Year And Credit Taxes Already Paid"},"content":{"rendered":"<p>Tax Authority Must Separately Assess Section 74 CGST\/SGST Applicability For Each Year And Credit Taxes Already Paid<br \/>Case-Laws<br \/>GST<br \/>The HC disposed of the petition, directing the Competent Authority to consider separately for each year whether invocation of Section 74 of CGST\/SGST Acts was warranted, particularly for 2018-19 through 2021-22 where petitioner claimed no justification existed. The Authority must credit any taxes already paid when finalizing proceedings. The Court explicitly <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86332\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Authority Must Separately Assess Section 74 CGST\/SGST Applicability For Each Year And Credit Taxes Already PaidCase-LawsGSTThe HC disposed of the petition, directing the Competent Authority to consider separately for each year whether invocation of Se<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71078","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71078","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71078"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71078\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}