https://www.taxtmi.com/caselaws?id=774331 The HC held that Section 74 of CGST Act, 2017 was wrongly exercised by authorities against the petitioner who had already paid GST with interest before the show-cause notice was issued. The court found that Section 74 applies only when there is fraud, willful misstatement, or suppression of facts. Considering the vacancy of Chairman in State Tribunal and similar issues pending before other HCs and SC, the court granted interim relief to the petitioner and admitted the petition for hearing, finding a strong case in petitioner's favor. en-us Tue, 01 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774331 The HC held that Section 74 of CGST Act, 2017 was wrongly exercised by authorities against the petitioner who had already paid GST with interest before the show-cause notice was issued. The court found that Section 74 applies only when there is fraud, willful misstatement, or suppression of facts. Considering the vacancy of Chairman in State Tribunal and similar issues pending before other HCs and SC, the court granted interim relief to the petitioner and admitted the petition for hearing, finding a strong case in petitioner's favor. Case-Laws GST Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774331