GST Dept's Show Cause Notice for Input Tax Credit Recovery Quashed for Lack of Jurisdiction and Proof of Fraud.

Case-Laws – GST – Highlights – Show Cause Notice u/s 74 of CGST Act lacks jurisdiction as it fails to establish fraud, willful misstatement or suppression of facts by petitioner in availing Input Tax Credit. Proceedings dropped earlier u/s 73 cannot be r

GST Dept's Show Cause Notice for Input Tax Credit Recovery Quashed for Lack of Jurisdiction and Proof of Fraud.
Case-Laws
GST
Show Cause Notice u/s 74 of CGST Act lacks jurisdiction as it fails to establish fraud, willful misstatement or suppression of facts by petitioner in availing Input Tax Credit. Proceedings dropped earlier u/s 73 cannot be reopened u/s 74 without fulfilling prerequisites. High Court maintains consistent view that writ petition against jurisdictionally deficient Sh

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