Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible

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....HC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, holding that invocation of the extended limitation provision requires clear allegation that non-payment, short payment, erroneous refund or wrongful ITC availing arose from fraud, wilful misstatement or suppression of facts. The notices and orders failed to allege those essential elements and used language of "determination" suggesting predetermination rather than the statutory requirement to "specify" sums payable, rendering procedural source-of-liability defective. Because Section 74 was improperly invoked, the writ petition succeeds; the revenue remains at liberty to pursue recovery under other provisions, including Section 73, if legally permissible.....