https://www.taxtmi.com/caselaws?id=762992 The HC reviewed allegations of tax discrepancies against the petitioner concerning GSTR-3B and GSTR-1 filings and ITC claims for FY 2017-18. Doubting the applicability of Section 74 of the CGST Act, 2017, which pertains to fraud or wilful misstatement, the HC permitted the continuation of the Show Cause Notice process but restrained final order enforcement until the next hearing on 16.12.2024. The HC emphasized the necessity for concrete evidence to invoke Section 74 and directed further submissions, ensuring a comprehensive evaluation of the allegations before any conclusive legal action. en-us Tue, 29 Oct 2024 00:00:00 +0530 Wed, 11 Dec 2024 08:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762992 The HC reviewed allegations of tax discrepancies against the petitioner concerning GSTR-3B and GSTR-1 filings and ITC claims for FY 2017-18. Doubting the applicability of Section 74 of the CGST Act, 2017, which pertains to fraud or wilful misstatement, the HC permitted the continuation of the Show Cause Notice process but restrained final order enforcement until the next hearing on 16.12.2024. The HC emphasized the necessity for concrete evidence to invoke Section 74 and directed further submissions, ensuring a comprehensive evaluation of the allegations before any conclusive legal action. Case-Laws GST Tue, 29 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762992