CGST Section 74 Jurisdiction Invalid Without Allegations of Suppression: Allahabad HC

Chandrashekhar Yadav Vs State of U.P. (Allahabad High Court)

For invoking Section 74 of the Act, the allegations pertaining to suppression etc. are sine qua non in absence thereof, the jurisdiction under Section 74 of the Act itself cannot be invoked by the authorities: Allahabad High Court

The Allahabad High Court, in Chandrashekhar Yadav vs. State of U.P., ruled that the invocation of Section 74 of the State Goods and Services Tax Act, 2017 (SGST Act) was unwarranted. The petitioner had been served with a notice for non-payment of tax, followed b

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