Login
Login
HomeGSTNo Allegation of Fraud, Misstatement or Suppression: Madras HC Quashes GST Demands...

No Allegation of Fraud, Misstatement or Suppression: Madras HC Quashes GST Demands Issued U/s 74

GST

Published on

By Mariya Paliwala
No Allegation of Fraud, Misstatement or Suppression: Madras HC Quashes GST Demands Issued U/s 74

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

In a significant ruling reinforcing the strict preconditions for invoking the extended limitation under GST laws, the Madurai Bench of the Madras High Court has quashed six assessment orders, holding that tax department wrongly invoked Section 74 of the TNGST Act, 2017 without alleging fraud, wilful misstatement, or suppression of facts—the essential jurisdictional facts required…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Indirect Taxes

Ahmedabad Customs Seizes Gold Chain Hooks Worth Rs. 60.24 Lakh Concealed by Sharjah Passenger; Arrest Made

Customs officials at Sardar Vallabhbhai Patel International Airport (SVPI), Ahmedabad, have seized 600.240 grams...
Other Laws

Incomplete Form ‘F’ Records Under PCPNDT Act Not Mere Technical Errors, Criminal Prosecution Can Proceed: Supreme Court

In a judgment reinforcing the strict enforcement of the Pre-Conception and Pre-Natal Diagnostic Techniques...
Columns

Faceless Hearings and Manual Filing Before GSTAT: The Need of the Hour

The launch of the Goods and Services Tax Appellate Tribunal (GSTAT) marks a historic...
Other Laws

Supreme Court Recognises Homemakers as ‘Nation Builders’, Enhances Compensation in 25-Year-Old Motor Accident Case

The Supreme Court has delivered a significant judgment recognising the immense economic and social...

More like this

Indirect Taxes

Ahmedabad Customs Seizes Gold Chain Hooks Worth Rs. 60.24 Lakh Concealed by Sharjah Passenger; Arrest Made

Customs officials at Sardar Vallabhbhai Patel International Airport (SVPI), Ahmedabad, have seized 600.240 grams...
Other Laws

Incomplete Form ‘F’ Records Under PCPNDT Act Not Mere Technical Errors, Criminal Prosecution Can Proceed: Supreme Court

In a judgment reinforcing the strict enforcement of the Pre-Conception and Pre-Natal Diagnostic Techniques...
Columns

Faceless Hearings and Manual Filing Before GSTAT: The Need of the Hour

The launch of the Goods and Services Tax Appellate Tribunal (GSTAT) marks a historic...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.