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Case Law Details

Case Name : Power And Instrumentation (Guj) Ltd. Vs Additional Commissioner Of Cgst And CE (Rajasthan High Court)
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Power And Instrumentation (Guj) Ltd. Vs Additional Commissioner Of Cgst And CE (Rajasthan High Court)

Rajasthan High Court ruled on the dispute between Power and Instrumentation (Guj) Ltd. and the Additional Commissioner of CGST and CE concerning a show cause notice issued under Section 74 of the CGST Act, 2017. Initially, the Court had permitted proceedings under Section 73, which addresses non-fraudulent tax shortfall cases. However, during subsequent investigations, the department alleged suppression of facts, prompting a notice under Section 74, which deals with fraudulent cond

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