https://www.taxtmi.com/caselaws?id=773036 The HC allowed the petition challenging a SCN issued under Section 74 of the Act. The court found that the notice lacked essential ingredients required under Section 74, specifically fraud, willful misstatement, or suppression of material facts. The notice merely referenced a Section 73 notice and sought further explanation regarding unverified submissions, without alleging any of the mandatory elements for invoking Section 74. Since the jurisdictional requirements for Section 74 proceedings were absent, the court held the notice unsustainable and allowed the petition. en-us Fri, 23 May 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773036 The HC allowed the petition challenging a SCN issued under Section 74 of the Act. The court found that the notice lacked essential ingredients required under Section 74, specifically fraud, willful misstatement, or suppression of material facts. The notice merely referenced a Section 73 notice and sought further explanation regarding unverified submissions, without alleging any of the mandatory elements for invoking Section 74. Since the jurisdictional requirements for Section 74 proceedings were absent, the court held the notice unsustainable and allowed the petition. Case-Laws GST Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773036