{"id":74407,"date":"2025-11-18T08:42:58","date_gmt":"2025-11-18T03:12:58","guid":{"rendered":""},"modified":"2025-11-18T08:42:58","modified_gmt":"2025-11-18T03:12:58","slug":"assessing-authorities-exceeded-jurisdiction-by-using-section-73-to-tax-pre-gst-contractor-payments-based-on-gstr-3b-form-26as-mismatch","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74407","title":{"rendered":"Assessing authorities exceeded jurisdiction by using Section 73 to tax pre-GST contractor payments based on GSTR-3B\/Form-26AS mismatch"},"content":{"rendered":"<p>Assessing authorities exceeded jurisdiction by using Section 73 to tax pre-GST contractor payments based on GSTR-3B\/Form-26AS mismatch<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition and quashed the impugned orders, holding the assessing authorities exceeded jurisdiction in initiating proceedings under Section 73. On review of original records the court found the petitioner to be a work-contractor awarded contracts by a state agency for the relevant assessment years, and that payments were ef<\/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=94275\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Assessing authorities exceeded jurisdiction by using Section 73 to tax pre-GST contractor payments based on GSTR-3B\/Form-26AS mismatchCase-LawsGSTThe HC allowed the petition and quashed the impugned orders, holding the assessing authorities exceeded juris<\/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-74407","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74407","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=74407"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74407\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}