S. 65 of GST Act Does Not Require Audit Report to Indicate ‘Fraud or Misstatement or Suppression of Facts’ for Demand u/s 74: Madras HC [Read Order]

Proper officer has to allege fraud, wilful-misstatement or suppression of fact, if he initiates action under Section 74
GST - Madras High Court - Audit Report - Section 65 CGST Act - GST audit report - taxscan

The Madras High Court clarified that the Section 65 of the Central Goods and Services Tax ( CGST Act ), 2017 does not require the audit report to indicate the ‘Fraud or Misstatement or Suppression of Facts’ for Demand under Section 74 under GST Act. A single bench of Justice Senthilkumar Ramamoorthy observed that “There…

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