Case Law Details
Case Name : Neeyamo Enterprise Solutions Private Limited Vs Commercial Tax Officer (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Neeyamo Enterprise Solutions Private Limited Vs Commercial Tax Officer (Madras High Court)
Invocation of Section 74 of GST Act Without Allegation of Fraud or Suppression Held Invalid.
The Madurai Bench of the Madras High Court recently issued a pivotal judgment that stresses the strict application of Section 74 of the GST Act, asserting that it cannot be invoked in the absence of clear and specific allegations of fraudulent conduct, will-full misstatement, or deliberate suppression of facts intended to evade tax.
The case emerged when
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.
Author Bio
very good judgement