Section 73 of the CGST Act
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To Invoke Extended Limitation Under S.74, GST Show Cause Notice Must Specify Aspects Of Fraud Or Concealment : Supreme Court
24 Aug 2026 10:41 AM IST

Paradox Of “Self-Assessed Tax” Under Section 73 Of CGST Act, 2017: Reconciling Voluntary Compliance With Mandatory Penalty
2 April 2026 5:34 PM IST

Court Cannot Interfere When Alternative Remedy Under CGST Act Is Available, Unless Extraordinary Circumstances Arise: Chhattisgarh High Court
29 May 2025 2:10 PM IST

Short Tax | Timeline For Issuing Show Cause Notice U/S 73(2) Is Mandatory, Not Discretionary: Andhra Pradesh High Court
10 Feb 2025 8:30 PM IST





