https://www.taxtmi.com/caselaws?id=783902 Section 74 of the CGST Act can be invoked only where non-payment/short payment or wrongful ITC is attributable to fraud, wilful misstatement, or suppression of facts; absent these jurisdictional facts, an SCN under Section 74 is without jurisdiction and liable to be set aside. The HC held that the taxpayer had voluntarily intimated its intent to pay the short-paid tax prior to the enforcement action, negating any criminal intent and thereby excluding the statutory precondition for Section 74; consequently, Section 39(9) could not be used to deny ITC on the premise of post-enforcement rectification. The impugned SCN under Section 74 was quashed and the writ petition allowed. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783902 Section 74 of the CGST Act can be invoked only where non-payment/short payment or wrongful ITC is attributable to fraud, wilful misstatement, or suppression of facts; absent these jurisdictional facts, an SCN under Section 74 is without jurisdiction and liable to be set aside. The HC held that the taxpayer had voluntarily intimated its intent to pay the short-paid tax prior to the enforcement action, negating any criminal intent and thereby excluding the statutory precondition for Section 74; consequently, Section 39(9) could not be used to deny ITC on the premise of post-enforcement rectification. The impugned SCN under Section 74 was quashed and the writ petition allowed. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783902