Section 74 GST notice requires fraud or suppression allegations; absence of statutory ingredients led to quashing.

A show cause notice issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 must expressly disclose the statutory preconditions of fraud, wilful misstatement, or suppression of facts to evade tax. Where those foundational allegations are absent, the notice does not satisfy the threshold for invoking Section 74 and cannot be sustained. In the text discussed, the notice was quashed and set aside, with liberty to proceed under any other provision in accordance with law.

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Issues: Whether a show cause notice issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017, was liable to be quashed for absence of the essential allegations of fraud, wilful misstatement, or suppression of facts to evade tax.

Analysis: The notice was examined and found not to contain the necessary statutory ingredients required to invoke Section 74. The absence of the foundational allegations meant that the preconditions for proceeding under that provision were not satisfied.

Conclusion: The show cause notice was quashed and set aside, with liberty to proceed under any other provision in accordance with law.

Ratio Decidendi: A notice under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 cannot be sustained unless it discloses the statutory preconditions of fraud, wilful misstatement, or suppression of facts to evade tax.

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