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GST SCN Without fraud, suppression, or misstatement Grounds Invalid for Section 74 invocation: Gauhati HC
Case Law Details
- Case Name
- Thekrubizolie And Anr Vs Union of India And 3 Ors (Gauhati High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gauhati High Court
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Thekrubizolie And Anr Vs Union of India And 3 Ors (Gauhati High Court)
The Gauhati High Court dealt with two writ petitions challenging orders passed under Section 74(9) of the Nagaland Goods and Services Tax Act, 2017 (NGST Act). The petitioners were issued notices in Form DRC01-A determining tax, interest, and penalty for multiple financial years. Subsequently, show cause notices dated 28.06.2023 were issued under Section 74(1) of the NGST Act, stating that only the penalty portion had been paid and requiring the petitioners to explain why demand notices should not be issued...
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