Show cause notice for short GST payment and ITC irregularity u/s74 requires fraud or suppression; notice quashed.

Show cause notice for short GST payment and ITC irregularity u/s74 requires fraud or suppression; notice quashed.Case-LawsGSTValidity of a show cause notice issued under s.74 of the CGST Act turned on whether the department established fraud, wilful misst

Show cause notice for short GST payment and ITC irregularity u/s74 requires fraud or suppression; notice quashed.
Case-Laws
GST
Validity of a show cause notice issued under s.74 of the CGST Act turned on whether the department established fraud, wilful misstatement, or suppression as the causal basis for short payment/ITC irregularity. The court held that s.74 is jurisdictionally invocable only where such culpable intent is traceable; a notice lacking these foundational allegations and

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