HomeGSTGST Dept. Can’t Invoke S. 74 Without Evidence of Fraud or Suppression:...

GST Dept. Can’t Invoke S. 74 Without Evidence of Fraud or Suppression: Gujarat HC

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The Gujarat High Court has quashed a show-cause notice and subsequent tax order holding that the GST department cannot resort to Section 74 of the GST CAct in the absence of fraud, wilful misstatement, or suppression of facts. The bench of Justice Bhargav D. Karia and Justice Pranav Trivedi ruled that the GST authorities wrongly…

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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.

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