Show cause notice under s.74 CGST quashed for lack of pleaded guilty intent; valuation or classification errors not wilful

Show cause notice under s.74 CGST quashed for lack of pleaded guilty intent; valuation or classification errors not wilfulCase-LawsGSTHC allowed the petition and quashed the impugned show cause notice issued under s.74 of the CGST Act against the petition

Show cause notice under s.74 CGST quashed for lack of pleaded guilty intent; valuation or classification errors not wilful
Case-Laws
GST
HC allowed the petition and quashed the impugned show cause notice issued under s.74 of the CGST Act against the petitioner. The court held the jurisdictional fact of wilful suppression with intent to evade tax was not pleaded or established; mere omission to disclose correct value or apply the proper GST rate in GSTR-5A, or classification disputes con

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