Mere Dispute Over OIDAR Classification Cannot Trigger GST Section 74 Proceedings: Karnataka HC

NCS Pearson Inc. Minnesota Based Corporation Vs Union of India Through Its Secretary (Karnataka High Court) Karnataka HC Quashes GST Show Cause Notice Because Department Already Knew All Facts; No Wilful Suppression Under GST When Classification Dispute Was Already Before Authorities; GST Extended Limitation Invalid Where Revenue Had Prior Knowledge of Transactions; Karnataka HC Quashes Section 74 Notice Because Intent to Evade Tax Was Not Established;  Prior Disclosure Before AAR and AAAR Defeats GST Suppression Allegation;  Karnataka HC Says Section 74 Requires Positive Evidence of Deliber...