Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible

Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possibleCase-LawsGSTHC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, hold

Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible
Case-Laws
GST
HC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, holding that invocation of the extended limitation provision requires clear allegation that non-payment, short payment, erroneous refund or wrongful ITC availing arose from fraud, wilful misstatement or suppression of facts. The notices

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