{"id":74647,"date":"2025-12-24T07:51:29","date_gmt":"2025-12-24T02:21:29","guid":{"rendered":""},"modified":"2025-12-24T07:51:29","modified_gmt":"2025-12-24T02:21:29","slug":"show-cause-notice-for-short-gst-payment-and-itc-irregularity-u-s74-requires-fraud-or-suppression-notice-quashed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74647","title":{"rendered":"Show cause notice for short GST payment and ITC irregularity u\/s74 requires fraud or suppression; notice quashed."},"content":{"rendered":"<p>Show cause notice for short GST payment and ITC irregularity u\/s74 requires fraud or suppression; notice quashed.<br \/>Case-Laws<br \/>GST<br \/>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 <\/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=95373\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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<\/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-74647","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74647","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=74647"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74647\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}