https://www.taxtmi.com/caselaws?id=436471 The Allahabad HC quashed both the adjudicating authority's and appellate authority's orders regarding GST demand and penalty assessment. The court found that the authorities improperly applied Section 74 of the GST Act without establishing essential elements including fraud, willful misstatement, or suppression of facts. The adjudicating authority erroneously relied on Income Tax guidelines for GST liability determination, while the appellate authority failed to provide any reasoning for tax quantification despite criticizing the lower authority's methodology. The demand assessment was deemed non-compliant with Section 74 mandates. en-us Thu, 06 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436471 The Allahabad HC quashed both the adjudicating authority's and appellate authority's orders regarding GST demand and penalty assessment. The court found that the authorities improperly applied Section 74 of the GST Act without establishing essential elements including fraud, willful misstatement, or suppression of facts. The adjudicating authority erroneously relied on Income Tax guidelines for GST liability determination, while the appellate authority failed to provide any reasoning for tax quantification despite criticizing the lower authority's methodology. The demand assessment was deemed non-compliant with Section 74 mandates. Case-Laws GST Thu, 06 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436471