https://www.taxtmi.com/caselaws?id=781379 HC held the writ petition maintainable and quashed the proceedings initiated under Section 74 of the TNGST Act, 2017. It found that the show cause notices did not allege fraud, wilful misstatement, or suppression of facts to evade tax, which are mandatory preconditions for invoking Section 74. The notices also used the term "determined" instead of merely "specifying" the amount payable, indicating pre-determination and violating the statutory scheme. As both the notices and consequential orders lacked the requisite allegation and proper procedure, they were set aside. HC clarified that the Revenue is at liberty to proceed against the assessee under Section 73 or any other applicable provision. en-us Tue, 11 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 17:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781379 HC held the writ petition maintainable and quashed the proceedings initiated under Section 74 of the TNGST Act, 2017. It found that the show cause notices did not allege fraud, wilful misstatement, or suppression of facts to evade tax, which are mandatory preconditions for invoking Section 74. The notices also used the term "determined" instead of merely "specifying" the amount payable, indicating pre-determination and violating the statutory scheme. As both the notices and consequential orders lacked the requisite allegation and proper procedure, they were set aside. HC clarified that the Revenue is at liberty to proceed against the assessee under Section 73 or any other applicable provision. Case-Laws GST Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781379