High Courts have ruled that recovery under Section 75(12) is limited to unpaid self-assessed tax, especially GSTR-1 and GSTR-3B mismatches. Where tax is already declared in GSTR-3B, authorities must ...

Section 75 strictly regulates GST adjudication, ensuring orders stay within SCN scope and follow natural justice. Courts have reinforced that excess demand or procedural shortcuts are ...

Your right to a refund when credit card purchases go wrong could be shaken-up under plans put forward to potentially overhaul the Consumer Credit Act, which encapsulates Section 75 protections.