https://www.taxtmi.com/caselaws?id=462250 The HC set aside an assessment order invoking Section 74 of the GST Act. The court held that the extended limitation period under Section 74 can only be invoked when tax evasion occurs due to fraud, wilful misstatement, or suppression of facts. These constitute jurisdictional facts that must be established before invoking the extended period. The assessing officer failed to make any finding regarding fraud, wilful misstatement, or suppression of facts in the assessment order. Since the jurisdictional prerequisites were not satisfied, the entire proceedings were vitiated and the assessment order was quashed for lack of jurisdiction. en-us Fri, 20 Sep 2024 00:00:00 +0530 Wed, 04 Jun 2025 20:12:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462250 The HC set aside an assessment order invoking Section 74 of the GST Act. The court held that the extended limitation period under Section 74 can only be invoked when tax evasion occurs due to fraud, wilful misstatement, or suppression of facts. These constitute jurisdictional facts that must be established before invoking the extended period. The assessing officer failed to make any finding regarding fraud, wilful misstatement, or suppression of facts in the assessment order. Since the jurisdictional prerequisites were not satisfied, the entire proceedings were vitiated and the assessment order was quashed for lack of jurisdiction. Case-Laws GST Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462250