https://www.taxtmi.com/caselaws?id=784390 Where the taxpayer had voluntarily intimated the department, prior to any enforcement action, that tax was short-paid and expressed willingness to discharge liability, the statutory preconditions for invoking s.74 of the GST Act (fraud, wilful misstatement or suppression) were held unsatisfied; consequently, issuance of the s.74 show cause notice and the downstream denial consequences (including under s.39(9)) were without jurisdiction and were quashed. Separately, the adjudication and appellate rejection, rendered without due consideration of the taxpayer's reply, were held vitiated for breach of natural justice and were set aside. The HC declined to decide whether the supply was a composite or individual supply, leaving that contention open to be raised before the competent authority. en-us Fri, 28 Nov 2025 00:00:00 +0530 Sat, 03 Jan 2026 08:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784390 Where the taxpayer had voluntarily intimated the department, prior to any enforcement action, that tax was short-paid and expressed willingness to discharge liability, the statutory preconditions for invoking s.74 of the GST Act (fraud, wilful misstatement or suppression) were held unsatisfied; consequently, issuance of the s.74 show cause notice and the downstream denial consequences (including under s.39(9)) were without jurisdiction and were quashed. Separately, the adjudication and appellate rejection, rendered without due consideration of the taxpayer's reply, were held vitiated for breach of natural justice and were set aside. The HC declined to decide whether the supply was a composite or individual supply, leaving that contention open to be raised before the competent authority. Case-Laws GST Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784390