https://www.taxtmi.com/caselaws?id=794173 Show cause notices under Section 74 of the GST enactments were not quashed where they disclosed a prima facie basis for fraud, wilful misstatement or suppression of facts. The Court held that notices issued on scrutiny of returns and reconciliation statements, including unreconciled input tax credit, could not be struck down at the threshold merely because of alleged overlap with earlier audit proceedings under Section 73, since that issue required a reply from the assessee and further examination by the proper officer. The Court also rejected the limitation objection and upheld the notices, directing the assessee to respond and the authority to pass final orders thereafter. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794173 Show cause notices under Section 74 of the GST enactments were not quashed where they disclosed a prima facie basis for fraud, wilful misstatement or suppression of facts. The Court held that notices issued on scrutiny of returns and reconciliation statements, including unreconciled input tax credit, could not be struck down at the threshold merely because of alleged overlap with earlier audit proceedings under Section 73, since that issue required a reply from the assessee and further examination by the proper officer. The Court also rejected the limitation objection and upheld the notices, directing the assessee to respond and the authority to pass final orders thereafter. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794173