https://www.taxtmi.com/caselaws?id=761800 The Bombay HC dismissed a petition challenging a show cause notice issued for GST recovery. The petitioner was accused of suppressing facts and misstatements regarding non-furnishing of outward supply details under Section 37 of CGST Act, with authorities invoking extended limitation period from July 2017 to March 2022. The court held that determining suppression of facts and misstatement requires factual adjudication beyond its extraordinary jurisdiction under Article 226. The petition lacked challenge to the relevant circular and was deemed premature at show cause stage. The petitioner was granted time until 15 December 2024 to file reply, with authorities directed to provide personal hearing and pass reasoned order by 31 January 2025. en-us Thu, 14 Nov 2024 00:00:00 +0530 Fri, 15 May 2026 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761800 The Bombay HC dismissed a petition challenging a show cause notice issued for GST recovery. The petitioner was accused of suppressing facts and misstatements regarding non-furnishing of outward supply details under Section 37 of CGST Act, with authorities invoking extended limitation period from July 2017 to March 2022. The court held that determining suppression of facts and misstatement requires factual adjudication beyond its extraordinary jurisdiction under Article 226. The petition lacked challenge to the relevant circular and was deemed premature at show cause stage. The petitioner was granted time until 15 December 2024 to file reply, with authorities directed to provide personal hearing and pass reasoned order by 31 January 2025. Case-Laws GST Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761800