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

18/11/2025

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

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…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 5+ 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 as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

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

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