Refund Claims Cannot Be Stalled Through Invalid Show Cause Notices Lacking Specific Fraud Allegations Under Section 74

Refund Claims Cannot Be Stalled Through Invalid Show Cause Notices Lacking Specific Fraud Allegations Under Section 74Case-LawsGSTThe HC held that the Show Cause Notice (SCN) was invalidly issued as it merely alleged wrongful refund claims without substan

Refund Claims Cannot Be Stalled Through Invalid Show Cause Notices Lacking Specific Fraud Allegations Under Section 74
Case-Laws
GST
The HC held that the Show Cause Notice (SCN) was invalidly issued as it merely alleged wrongful refund claims without substantiating fraud or misrepresentation. Following precedents in Parity Infotech and HCL Infotech Ltd., the Court determined that invoking the extended limitation period under Section 74 requires specific allegations of fraud, misstatemen

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