Section 74 GST Proceedings not sustainable when Tax and Interest deposited as per Audit before Issuance of SCN: Telangana HC [Read Order]

Section 74 of GST Act is Applicable only if there is strong evidence on record indicating fraud, misstatement, or suppression of facts
GST - Telangana High Court - Show Cause Notice - Goods and Services Tax - Audit - Tax news - TAXSCAN

“The petitioner cannot be forced to undergo the entire process of litigation under the statute once when the issuance of show cause notice itself was per se bad and since it is a case of excess of jurisdiction exercised by the respondents, the petitioner has a right to avail a Writ remedy rather than undergoing…

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