GST Section 74 Invoked Without Proof of Fraud or Suppression: HC Quashes Assessment

S.S. Communications Vs Deputy State Tax Officer II (Madras High Court) The Madras High Court has quashed an assessment order issued by the Deputy State Tax Officer II against S.S. Communications for the 2017-2018 period. The court found that the tax demand, which invoked Section 74 of the Goods and Services Tax (GST) Act, was without jurisdiction because it failed to establish any evidence of fraud, wilful misstatement, or suppression of facts on the part of the taxpayer. Justice [Name of Judge, if available in the original document, otherwise omit] delivered the ruling, underscoring that th...