https://www.taxtmi.com/caselaws?id=781023 HC allowed the petition and set aside the appellate order to the extent it refused full relief. The court found that proceedings under section 74 (fraud, mis-statement or suppression with intent to evade tax) were not supported by any recorded finding, so enhanced liability under section 130(3) read with section 122 could not be sustained. The appellant's liability was reduced and the assessment based on alleged excess stock and suppressed production could not be upheld in full. en-us Thu, 06 Nov 2025 00:00:00 +0530 Mon, 10 Nov 2025 08:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781023 HC allowed the petition and set aside the appellate order to the extent it refused full relief. The court found that proceedings under section 74 (fraud, mis-statement or suppression with intent to evade tax) were not supported by any recorded finding, so enhanced liability under section 130(3) read with section 122 could not be sustained. The appellant's liability was reduced and the assessment based on alleged excess stock and suppressed production could not be upheld in full. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781023