{"id":71134,"date":"2025-03-17T07:42:05","date_gmt":"2025-03-17T02:12:05","guid":{"rendered":""},"modified":"2025-03-17T07:42:05","modified_gmt":"2025-03-17T02:12:05","slug":"tax-intimation-under-section-73-5-of-gst-act-not-challengeable-before-show-cause-notice-or-final-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71134","title":{"rendered":"Tax Intimation Under Section 73(5) of GST Act Not Challengeable Before Show Cause Notice or Final Order"},"content":{"rendered":"<p>Tax Intimation Under Section 73(5) of GST Act Not Challengeable Before Show Cause Notice or Final Order<br \/>Case-Laws<br \/>GST<br \/>The HC rejected the writ petition challenging an intimation of tax issued under Section 73(5) of the KGST\/CGST Act, 2017 as premature. The Court noted that the intimation merely ascertained tax with options for the petitioner to either pay with interest or file submissions. The document itself provided an opportunity for the petitioner to respond, and no show cause notic<\/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=86559\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Intimation Under Section 73(5) of GST Act Not Challengeable Before Show Cause Notice or Final OrderCase-LawsGSTThe HC rejected the writ petition challenging an intimation of tax issued under Section 73(5) of the KGST\/CGST Act, 2017 as premature. The C<\/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-71134","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71134","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=71134"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71134\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71134"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71134"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71134"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}