{"id":71819,"date":"2025-06-17T07:57:56","date_gmt":"2025-06-17T02:27:56","guid":{"rendered":""},"modified":"2025-06-17T07:57:56","modified_gmt":"2025-06-17T02:27:56","slug":"statutory-notice-invalidated-section-74-requirements-not-met-jurisdictional-defects-render-notice-procedurally-flawed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71819","title":{"rendered":"Statutory Notice Invalidated: Section 74 Requirements Not Met, Jurisdictional Defects Render Notice Procedurally Flawed"},"content":{"rendered":"<p>Statutory Notice Invalidated: Section 74 Requirements Not Met, Jurisdictional Defects Render Notice Procedurally Flawed<br \/>Case-Laws<br \/>GST<br \/>HC allowed the petition challenging a statutory notice, finding that the jurisdictional requirements for invoking Section 74 were not satisfied. The court determined that the notice lacked essential ingredients of fraud, wilful misstatement, or material fact suppression. The notice&#39;s language referenced Section 73 and sought further explanation, indicatin<\/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=89495\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Statutory Notice Invalidated: Section 74 Requirements Not Met, Jurisdictional Defects Render Notice Procedurally FlawedCase-LawsGSTHC allowed the petition challenging a statutory notice, finding that the jurisdictional requirements for invoking Section 74<\/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-71819","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71819","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=71819"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71819\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71819"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71819"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71819"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}