TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Section 74 notice faces SC scrutiny for lacking reasons, particulars in fraud and suppression allegations</h1> <h3>GR Infra Projects Limited Ratlam Versus State Of Madhya Pradesh & Ors.</h3> SC considered a challenge to a GST show cause notice issued under Section 74 alleging fraud, wilful misstatement, and suppression. The HC had refused to ... Validity of SCN issued by the Department invoking Section 74 of the GST Act - wilful suppression of facts or not - HELD THAT:- The petitioner has no idea why the Department says that there has been fraud, willful misstatement on facts to evade tax and willful suppression of facts to evade tax. The show cause notice was challenged before the High Court on the ground of being very deficient. However, the High Court declined to entertain the writ petition. Prima facie, the petitioner seems to justified in saying that the show cause notice is bereft of material particulars. Except figures, there is nothing else stated in the show cause notice. Issue notice returnable after four weeks. The Court considered a challenge by an Assessee to a show cause notice issued under Section 74 of the GST Act. The Assessee contended that the notice was 'bereft of any material particulars' and failed to disclose why the Department alleged 'fraud, willful misstatement on facts to evade tax and willful suppression of facts to evade tax.' The notice, apart from numerical figures, allegedly contained no substantive reasoning or factual basis. The High Court had declined to entertain the writ petition against the show cause notice, but the Supreme Court noted that, prima facie, the petitioner 'seems to [be] justified' in asserting the notice's deficiency. Finding an arguable case regarding the validity of the notice under Section 74, the Court issued notice returnable in four weeks, stayed further proceedings in the meantime, and permitted dasti service.
TaxTMI 
TaxTMI 
