The Allahabad High Court has quashed proceedings initiated under Section 74 of the GST Act against a Kanpur-based fertiliser manufacturer, holding that the authorities failed to establish fraud, wilful misstatement or suppression of facts—mandatory prerequisites for invoking the provision. The bench of Justice Piyush Agrawal allowed two writ petitions setting aside both the original adjudication…
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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.
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