{"id":71314,"date":"2025-04-11T08:40:01","date_gmt":"2025-04-11T03:10:01","guid":{"rendered":""},"modified":"2025-04-11T08:40:01","modified_gmt":"2025-04-11T03:10:01","slug":"judicial-review-exposes-procedural-gaps-in-tax-penalty-application-mandates-comprehensive-reasoning-under-section-74-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71314","title":{"rendered":"Judicial Review Exposes Procedural Gaps in Tax Penalty Application, Mandates Comprehensive Reasoning Under Section 74 CGST Act"},"content":{"rendered":"<p>Judicial Review Exposes Procedural Gaps in Tax Penalty Application, Mandates Comprehensive Reasoning Under Section 74 CGST Act<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petition, finding a violation of natural justice due to lack of proper application of mind by the respondent authority under Section 74 of the Central Goods and Services Tax Act, 2017. The court directed the Commissioner to review orders lacking substantive reasoning for invoking fraud provisions, specifically mandating explicit docu<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=87365\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Judicial Review Exposes Procedural Gaps in Tax Penalty Application, Mandates Comprehensive Reasoning Under Section 74 CGST ActCase-LawsGSTHC allowed the petition, finding a violation of natural justice due to lack of proper application of mind by the resp<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71314","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71314","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71314"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71314\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71314"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71314"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71314"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}