https://www.taxtmi.com/caselaws?id=448979 HC dismissed writ petition challenging GST show cause notice. Court held that audit report validly supports action under Section 74 CGST Act without mandatory fraud findings. Amended Rule 142(1) applies prospectively, and consolidated financial statements can be used for tax assessment. Petitioner permitted to respond to notice without cost implications. en-us Tue, 30 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448979 HC dismissed writ petition challenging GST show cause notice. Court held that audit report validly supports action under Section 74 CGST Act without mandatory fraud findings. Amended Rule 142(1) applies prospectively, and consolidated financial statements can be used for tax assessment. Petitioner permitted to respond to notice without cost implications. Case-Laws GST Tue, 30 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448979