This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
CGST Section 74 Cannot Be Invoked Without Opportunity to Prove Genuine Supply: Madras HC
Case Law Details
- Case Name
- P. Baskaran Vs Deputy State Tax Officer (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
P. Baskaran Vs Deputy State Tax Officer (Madras High Court)
Section 74 of the CGST Act cannot be invoked without granting opportunity to establish genuine supply of goods: Madras High Court
The Madras High Court set aside an order imposing interest and penalty under Section 74 of the CGST Act and remanded the matter for fresh consideration, holding that the assessee must be given a reasonable opportunity to establish that the underlying supply of goods was genuine before the stringent provisions of Section 74 are invoked. The petitioner had reversed the Input Tax Credit (ITC) but contended tha...
Author Info
