"Sr. Advocate, Orissa High Court"
This article explains how Section 137 of the Central Goods and Services Tax (CGST) Act, 2017 deals with offences committed by companies and other organisations under the GST law.
Highlights how authorities routinely invoke Section 74 without evidence of fraud and explains courts’ stance that such notices are jurisdictionally invalid. Emphasizes the need for proper scrutiny and adherence to statutory safeguards.
