Section 74 CGST Act Misapplied Without Fraud; Interim Relief Granted for Prepaid GST Liability Dispute

Section 74 CGST Act Misapplied Without Fraud; Interim Relief Granted for Prepaid GST Liability DisputeCase-LawsGSTThe HC held that the authorities improperly invoked Section 74 of the CGST Act, 2017, as the petitioner had already discharged the GST liabil

Section 74 CGST Act Misapplied Without Fraud; Interim Relief Granted for Prepaid GST Liability Dispute
Case-Laws
GST
The HC held that the authorities improperly invoked Section 74 of the CGST Act, 2017, as the petitioner had already discharged the GST liability with interest before the show-cause notice issuance. The court emphasized that Section 74 applies only in cases involving fraud, willful misstatement, or suppression of facts, which were not established here. Given the vacancy in

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