GST SCN Must Specify Fraud or Misstatement for initiating S. 74 Proceedings: Allahabad HC [Read Order]

Considering the basic ingredients were missing in the SCN, the Allahabad HC Quashed the notice
By Kavi Priya - On October 16, 2024 5:23 pm - 2 mins read
Allahabad High Court - GST - SCN - GST SCN Must Specify Fraud - Taxscann

In a recent ruling, the Allahabad High Court held that a Goods and Services Tax ( GST ) Show Cause Notice must specify allegations of fraud, willful misstatement, or suppression of facts to invoke Section 74 of the Central Goods and Services Tax ( CGST ) Act. HCL Infotech Ltd. (Petitioner) had accumulated CENVAT credit…

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