2025 (6) TMI 1559

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Petitioner: Shri Nitin Agrawal - Advocate. For the Respondents/State: Shri R.D. Padhraha - Government Advocate. ORDER PER: JUSTICE SANJEEV SACHDEVA 1. Petitioner impugns order dated 20.01.2025, whereby an Assessment order under Section 74 of the Central Goods and Service Tax Act, 2017 has been passed and assessment framed against the petitioner. 2. As per the petitioner, th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....no reply, an ex-parte decision is passed and assessment is framed under Section 74 of the Act. 6. Reference may be had to the provision of Section 74 of the Act, which reads as under:- "Section 74(1) stipulates that where any tax has not been paid or short paid inter alia not been paid or short paid by reasons of fraud, or any willful-misstatement or suppression of facts to evade tax, ....