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The Central Goods and Services Tax Act, 2017 Section 74
Title: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
State: Central
Year: 2017
Matched in: Title Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
View Complete Act List Judgments citing this sectionThe Central Goods and Services Tax Act, 2017 Section 74
Title: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
State: Chattisgarh
Year: 2017
Matched in: Title Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
View Complete Act List Judgments citing this sectionThe Central Goods and Services Tax Act, 2017 Section 73
Title: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
State: Chattisgarh
Year: 2017
Matched in: Title Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
View Complete Act List Judgments citing this sectionBrief the judgments behind these acts
The Central Goods and Services Tax Act, 2017 Section 73
Title: Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
State: Central
Year: 2017
Matched in: Title Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
View Complete Act List Judgments citing this sectionThe West Bengal Goods And Services Tax (Amendment) Act, 2024 Section 74A
Title: (1) Where it appears to the proper officer that any tax has not been
State: West Bengal
Year: 2025
of sub-section (S) of section 74A is not sustainable for the reason thatthe charges offraud or any wilful- misstatement or suppression offacts to evade tax has not been established against the person to whom the notice was
View Complete Act List Judgments citing this sectionThe Health Security Se National Security Cess Act, 2025 Section 16
Title: Determination of cess not paid or short paid or erroneously refunded
State: Central
Year: 2025
or erroneously refunded, the penalty--- (a) for any reason, other than the reason of fraud or any wilful misstatement or suppression of facts to evade tax, shall be equivalent to ten per cent. of the cess due
View Complete Act List Judgments citing this sectionThe Arunachal Pradesh Goods and Services Tax (Amendment) Act, 2025 Section 28
Title: ln the Principal Act, afier Section 74, the following section shall be lnsertion of new
State: Arunachal Pradesh
Year: 2025
inserted, namely:- Section 74A "74A. (1)Where it appears to the proper offrcerthat any tiax has not Determination been paid or short paid or erroneously refunded, or where input tax credit of lax not paid has been...
View Complete Act List Judgments citing this sectionThe Central Goods and Services Tax Act, 2017 Section 74A
Title: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
State: Chattisgarh
Year: 2017
1[74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.--- (1) Where it appears to the proper...
View Complete Act List Judgments citing this sectionDelhi Development Act, 1957 Appendix 1
Title: APPENDIX 1 PERPETUAL LEASE
State: Delhi
Year: 1957
discovered that this Lease or any Sub-Lease has been obtained by suppression of any fact or by any misstatement, misrepresentation or fraud or if there shall have been in the opinion of the Lessor, whose decision shall
View Complete Act List Judgments citing this sectionThe Central Goods and Services Tax Act, 2017 Section 74A
Title: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward
State: Central
Year: 2017
1[74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward.--- (1) Where it appears to the proper...
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