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HC held that the SCN u/s 74 of GST Act, 2017 was issued without jurisdiction. The court found no ingredients present for invoking Section 74, specifically noting absence of allegations of fraud, wilful misstatement, or material suppression. Relying on precedent in a similar case involving the same tax officer, the court determined that the notice lacked requisite legal foundations. Consequently, the HC quashed and set aside the impugned notice, thereby allowing the petition and rendering the SCN legally ineffective.
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