https://www.taxtmi.com/caselaws?id=773130 The HC quashed a SCN issued under Section 74 of the GST Act, 2017, ruling it was issued without jurisdiction. The court found that none of the required ingredients for Section 74 notice were present or alleged, specifically fraud, willful misstatement, or suppression of material facts. The officer had improperly issued the Section 74 notice after finding insufficient time to decide on a Section 73 notice, seeking further explanation rather than alleging the statutory requirements. Following precedent from M/s Vadilal Enterprises Ltd., the court held the notice lacked requisite ingredients and set it aside, allowing the petition. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 14 Jun 2025 13:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773130 The HC quashed a SCN issued under Section 74 of the GST Act, 2017, ruling it was issued without jurisdiction. The court found that none of the required ingredients for Section 74 notice were present or alleged, specifically fraud, willful misstatement, or suppression of material facts. The officer had improperly issued the Section 74 notice after finding insufficient time to decide on a Section 73 notice, seeking further explanation rather than alleging the statutory requirements. Following precedent from M/s Vadilal Enterprises Ltd., the court held the notice lacked requisite ingredients and set it aside, allowing the petition. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773130