Tax Show Cause Notice Upheld: Fraud Allegations Need Substantive Content, Not Exact Statutory Wording for Extended Limitation
Case-Laws
GST
HC dismissed the writ petition challenging a tax show cause notice, holding that allegations of fraud or misstatement need not precisely mirror statutory language to invoke extended limitation under Section 74. The court found the notice's allegations sufficiently substantive and non-supply of a specific document does not automatically vitiate proce
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