Petition allowed; proceedings under section 74 require recorded fraud finding, penalties under sections 130(3)/122 unsustainable without it

Petition allowed; proceedings under section 74 require recorded fraud finding, penalties under sections 130(3)/122 unsustainable without itCase-LawsGSTThe HC allowed the petition and set aside the impugned appellate decision to the extent it refused compl

Petition allowed; proceedings under section 74 require recorded fraud finding, penalties under sections 130(3)/122 unsustainable without it
Case-Laws
GST
The HC allowed the petition and set aside the impugned appellate decision to the extent it refused complete relief to the petitioner. The court held that initiation of proceedings under section 74 requires a recorded finding of fraud, mis-statement or suppression of fact with intent to evade tax, which is absent on the record; accordin

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