Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, holding that invocation of the extended limitation provision requires clear allegation that non-payment, short payment, erroneous refund or wrongful ITC availing arose from fraud, wilful misstatement or suppression of facts. The notices and orders failed to allege those essential elements and used language of "determination" suggesting predetermination rather than the statutory requirement to "specify" sums payable, rendering procedural source-of-liability defective. Because Section 74 was improperly invoked, the writ petition succeeds; the revenue remains at liberty to pursue recovery under other provisions, including Section 73, if legally permissible.
HC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, holding that invocation of the extended limitation provision requires clear allegation that non-payment, short payment, erroneous refund or wrongful ITC availing arose from fraud, wilful misstatement or suppression of facts. The notices and orders failed to allege those essential elements and used language of "determination" suggesting predetermination rather than the statutory requirement to "specify" sums payable, rendering procedural source-of-liability defective. Because Section 74 was improperly invoked, the writ petition succeeds; the revenue remains at liberty to pursue recovery under other provisions, including Section 73, if legally permissible.
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