https://www.taxtmi.com/caselaws?id=779750 A show cause notice issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 must expressly disclose the statutory preconditions of fraud, wilful misstatement, or suppression of facts to evade tax. Where those foundational allegations are absent, the notice does not satisfy the threshold for invoking Section 74 and cannot be sustained. In the text discussed, the notice was quashed and set aside, with liberty to proceed under any other provision in accordance with law. en-us Wed, 08 Oct 2025 00:00:00 +0530 Sat, 11 Oct 2025 09:01:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779750 A show cause notice issued under Section 74 of the Uttar Pradesh Goods and Services Tax Act, 2017 must expressly disclose the statutory preconditions of fraud, wilful misstatement, or suppression of facts to evade tax. Where those foundational allegations are absent, the notice does not satisfy the threshold for invoking Section 74 and cannot be sustained. In the text discussed, the notice was quashed and set aside, with liberty to proceed under any other provision in accordance with law. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779750