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        Case ID :
        GST

        Validity of show cause notice u/s 74(1) of CGST Act, 2017 and...

        Tax evasion allegations: GST fraud probe, parallel proceedings allowed.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        Validity of show cause notice u/s 74(1) of CGST Act, 2017 and Section 20 of IGST Act, 2017 for tax evasion and concealment. Parallel proceedings by DGGI, Haryana GST Intelligence Unit, and Assistant Commissioner, CGST. Petitioner alleged excess ITC availed but not reflected in GSTR-2A, indicating wrongful availment. Court held issuance of notice u/s 73 and dropping it does not prevent proceedings u/s 74. While Assistant Commissioner requested tax deposit, DGGI only sought queries; no proceedings initiated u/s 74. Allegations of fraud prima facie reflected in show cause notice. HCL Infotech case distinguished. Petition dismissed, allowing tax authorities to proceed under provisions of the Act.

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