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

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

GST

Published on

08/11/2025

By Mariya Paliwala

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

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://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.

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

Membership Required

Latest articles

Can GSTAT Hear Appeals Against APL-02 Rejection Orders?

S. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April 1, 2021: ITAT

Earn Salary and Trade in F&O? Small Profit Could Now Trigger Tax Audit Under New Income Tax Act

GST Notices for FY 2024-25 Onwards U/s 73/74 May Face Jurisdictional Challenge After S. 74A: Taxpayers Must Check Validity Before Replying [CASE LAW]

More like this

Can GSTAT Hear Appeals Against APL-02 Rejection Orders?

S. 292BC Can’t Retroactively Validate Defective S. 153D Approvals Issued Before April 1, 2021: ITAT

Earn Salary and Trade in F&O? Small Profit Could Now Trigger Tax Audit Under New Income Tax Act

About us

Company

Categories