https://www.taxtmi.com/caselaws?id=780226 HC allowed the writ petition and quashed the impugned proceedings, holding that the jurisdictional facts required under Section 74(1) of the Act were not shown. The court found no basis to invoke the extended limitation period and, in the absence of the statutory elements, the impugned order could not be sustained. The petition was held maintainable because alternative remedies and alleged suppression did not furnish jurisdiction to proceed, and the challenged proceedings were set aside. en-us Wed, 08 Oct 2025 00:00:00 +0530 Sat, 25 Oct 2025 09:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780226 HC allowed the writ petition and quashed the impugned proceedings, holding that the jurisdictional facts required under Section 74(1) of the Act were not shown. The court found no basis to invoke the extended limitation period and, in the absence of the statutory elements, the impugned order could not be sustained. The petition was held maintainable because alternative remedies and alleged suppression did not furnish jurisdiction to proceed, and the challenged proceedings were set aside. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780226