Extended limitation under s.74(1) read with s.74(10) of GST Act not available absent fraud, wilful misstatement or suppression
Case-Laws
GST
HC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of the GST Act in the absence of fraud, wilful misstatement or suppression by the petitioner. The court found the impugned show-cause notice failed to allege omission to declare information in returns or failure to furnish information
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