SCN Under Section 74 Quashed as Earlier SCN Under Section 73 Lacked Fraud or Misstatement Allegations

Bharat Mint & Allied Chemicals Vs State of U.P. and another (Allahabad High Court) SCN issued under Section 74 arising out of earlier SCN issued under Section 73 quashed as allegations of fraud, wilful misstatement or suppression of facts not invoked The Hon’ble Allahabad High Court in the case of Bharat Mint & Allied Chemicals v. State of U.P. & Anr. [Writ Tax No. 2527 of 2025 dated May 30, 2025] held that where the proceedings were initially instated under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) and subsequently a Show Cause Notice (“SC...