Adjudication Under CGST Section 74 Must Clearly Establish Fraud or Misstatement

Singh Electrical Store Vs Superintendent Cgst And Central Excise (Allahabad High Court) The Allahabad High Court addressed a writ petition filed by Singh Electrical Store against an order issued by the Superintendent of CGST and Central Excise under Section 74 of the Central Goods and Services Tax Act, 2017. The court, upon reviewing the order dated February 21, 2025, noted a significant lack of application of mind by the respondent authority. The order stated that while Singh Electrical Store argued that an excess claim was due to a clerical error and should be considered under Section 73 (no...