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of <h1>SCNs under Section 74 TNGST/CGST invalid without clear fraud allegations; proceedings quashed, liberty to proceed under Section 73</h1> Madras High Court examined the validity of assessment orders under Section 74 of the TNGST/CGST Acts arising from an inspection, show cause notices, and demands for tax, interest, and penalty. It held that fraud, wilful misstatement, or suppression to evade tax are jurisdictional facts and must be clearly alleged and supported by material in the show cause notice; mere non-payment or delayed payment is insufficient. Use of language suggesting pre-determination ('determined' instead of 'specified') rendered the notices invalid. Finding Section 74 wrongly invoked, the Court quashed the proceedings without remand, clarifying that authorities may, if within limitation, proceed under Section 73.
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