https://www.taxtmi.com/caselaws?id=774070 Challenge to proceedings initiated under Section 74 concerned alleged fraudulent input tax credit based on suppliers' registrations being retrospectively cancelled. The HC noted the petitioner's request to treat the uploaded show-cause notice as part of the writ petition and considered the impending expiry of the Amnesty Scheme under Section 128A. It permitted the writ petition to be heard and granted liberty to apply for the Scheme's benefit by treating the notice as one under Section 73, while making all further steps subject to the result of the writ petition and reserving the parties' rights and contentions. en-us Thu, 26 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774070 Challenge to proceedings initiated under Section 74 concerned alleged fraudulent input tax credit based on suppliers' registrations being retrospectively cancelled. The HC noted the petitioner's request to treat the uploaded show-cause notice as part of the writ petition and considered the impending expiry of the Amnesty Scheme under Section 128A. It permitted the writ petition to be heard and granted liberty to apply for the Scheme's benefit by treating the notice as one under Section 73, while making all further steps subject to the result of the writ petition and reserving the parties' rights and contentions. Case-Laws GST Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774070