https://www.taxtmi.com/caselaws?id=767643 Section 74 of the Uttar Pradesh GST Act can be invoked only where the foundational ingredients of fraud, wilful misstatement or suppression of material facts are pleaded and supported. The High Court found that the show cause notice contained no such allegations and that the consequential order was also unreasoned, so the statutory preconditions were not met. The notice and order were therefore quashed and set aside, with liberty to proceed in accordance with law. en-us Tue, 18 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767643 Section 74 of the Uttar Pradesh GST Act can be invoked only where the foundational ingredients of fraud, wilful misstatement or suppression of material facts are pleaded and supported. The High Court found that the show cause notice contained no such allegations and that the consequential order was also unreasoned, so the statutory preconditions were not met. The notice and order were therefore quashed and set aside, with liberty to proceed in accordance with law. Case-Laws GST Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767643