Section 73/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression Evidence

Section 73/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression EvidenceGSTThe HC held that initiation of proceedings under Section 73/74 of the GST Act for tax determination based solely on the discrepancy betwee

Section 73/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression Evidence

GST
The HC held that initiation of proceedings under Section 73/74 of the GST Act for tax determination based solely on the discrepancy between turnover declared in the E-way bill and Form GSTR-9, absent any allegation of fraud, willful misstatement, or suppression, is impermissible. The respondent authority lacked jurisdiction to proceed under Section 73/74 without eviden

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