No Allegation of Suppression or Fraud in GST S. 74 SCN: Madras HC directs to Treat S.74 Notice as S. 73 notice Enabling to Avail Amnesty Scheme [Read Order]
The Court, acknowledging the government counsel’s submission, directed that the impugned notices and orders be treated as issued under Section 73, enabling the petitioner to claim benefits under the Amnesty Scheme
By Navasree A.M - On May 12, 2025 7:10 pm - 2 mins read
The Madras High Court held that where no specific allegation of suppression, wilful misstatement, or fraud is made in a show cause notice issued under Section 74 of the GST ( Goods and Services Tax ) Act, such a notice cannot be sustained under that provision. Justice Krishnan Ramasamy directed that the notices and subsequent…
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