Gauhati HC Grants Stay as GST SCN Lacks Evidence of Wilful Suppression, Misstatement or Fraud

Bhagya Kalita Vs Union of India And 6 Ors (Gauhati High Court) In the case of Bhagya Kalita vs. Union of India & Others, the petitioner challenged a show cause notice issued by the GST Intelligence, Guwahati Zonal Unit, under Section 74(1) of the CGST Act, 2017. The petitioner argued that the jurisdictional invocation of this section requires prima facie evidence of willful suppression, misstatement, or fraud, which was absent in this case. The petitioner’s counsel emphasized that all tax payments were duly recorded in the GST portal, and a recent circular issued by the Central Board...