Input tax credit availment and goods movement scrutiny: s.74 notice lacked fraud/suppression claims, so demand orders quashed

Input tax credit availment and goods movement scrutiny: s.74 notice lacked fraud/suppression claims, so demand orders quashedCase-LawsGSTProceedings initiated under s.74 of the SGST Act were held without jurisdiction because the show cause notice failed t

Input tax credit availment and goods movement scrutiny: s.74 notice lacked fraud/suppression claims, so demand orders quashed
Case-Laws
GST
Proceedings initiated under s.74 of the SGST Act were held without jurisdiction because the show cause notice failed to allege the statutory preconditions of fraud, wilful misstatement, or suppression of facts for wrongful or excess availment/utilisation of input tax credit; absent these foundational averments, the authority could not assume s.74 ju

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