GST extended recovery notices require pleaded foundational facts of fraud, misrepresentation, or suppression; statutory recitals alone are insufficient.
Case-Laws
GST
GST extended recovery proceedings for short payment of tax on outward supplies require foundational facts showing that the short payment resulted from fraud, wilful misrepresentation or suppression. A show cause notice must disclose those facts and demonstrate application of mind; merely reproducing statutory expressions is insufficient. Where the notice neither states foundational facts nor alleges fraud, wilful misrepresentation or suppression, invocation of the extended recovery provision is invalid. Consequential proceedings and orders founded on such a defective notice are illegal, arbitrary and without jurisdiction.
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