Tax Authority Can Extend 5-Year Limitation Under Section 73(1) Without Mandatory Pre-Show Cause Consultation in Fraud Cases

Tax Authority Can Extend 5-Year Limitation Under Section 73(1) Without Mandatory Pre-Show Cause Consultation in Fraud CasesCase-LawsGSTHC held that pre-show cause consultation was not mandatory in tax evasion cases and extended 5-year limitation period un

Tax Authority Can Extend 5-Year Limitation Under Section 73(1) Without Mandatory Pre-Show Cause Consultation in Fraud Cases
Case-Laws
GST
HC held that pre-show cause consultation was not mandatory in tax evasion cases and extended 5-year limitation period under Section 73(1) applied when proceedings involved allegations of fraud or suppression. The Court declined to examine whether fraud existed, ruling this was within the Appellate Authority's domain. While Section 74(1) of CGST Act re

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