Crucial Principles to Conclusively Challenge Notices u/s 74 alleging Fraud or Suppression

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....rucial Principles to Conclusively Challenge Notices u/s 74 alleging Fraud or Suppression<br>By: - Pawan Arora<br>Goods and Services Tax - GST<br>Dated:- 2-8-2025<br>1. The normal time limit to issue SCN for FY 2018-19 has lapsed, however Department has issued SCN u/s 74 by alleging fraud and suppression on frivolous grounds to cover up the lapse of normal limitation period. 2. The following princ....

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....iples crucial for such matters deliberated comprehensively and held by the Honble CESTAT, New Delhi in the case of M/s GD Goenka Private Limited Versus Commissioner of Central Goods and Services Tax, Delhi South&nbsp;[1] argued by Adv. Pawan Arora and referred in 65+ other matters since then; can come to the rescue & ensure a conclusive defence: * Unless there is evidence of fraud or collusion o....

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....r wilful misstatement or suppression of facts or violation of the provisions of Act or Rules with an intent to evade tax, extended period of limitation cannot be invoked. * Intentional and wilful suppression of facts cannot be presumed or merely established because- * The Appellant was operating under self-assessment; OR * The Appellant filed returns as per its self-assessment; OR * The Ap....

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....pellant did not agree with the Audit; OR * The Appellant has a different view about the eligibility of Credit than the Department; OR * The Appellant did not seek any clarification from the Department; OR * The Appellant disputed the tax deposited during Audit; OR * Department discovered inadmissibility of credit only during Audit. * The Appellant cannot be faulted for not disclosing inf....

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....ormation or documents which it is not required to disclose unless the Department calls for the same. &nbsp; * It is the responsibility of Department to scrutinize the returns and issue SCN under Section 73 within time limit. 3. Corroborate facts with the above settled principles for putting up a strong litigative front. ----- [1]&nbsp;2023 (8) TMI 995 - CESTAT NEW DELHI<br> Scholarly articles....

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