Case Law Details
Case Name : Neeyamo Enterprise Solutions Private Limited Vs Commercial Tax Officer (Madras High Court)
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All High Courts Madras High Court
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Neeyamo Enterprise Solutions Private Limited Vs Commercial Tax Officer (Madras High Court)
Invocation of Section 74 of GST Act Without Allegation of Fraud or Suppression Held Invalid.
The Madurai Bench of the Madras High Court recently issued a pivotal judgment that stresses the strict application of Section 74 of the GST Act, asserting that it cannot be invoked in the absence of clear and specific allegations of fraudulent conduct, will-full misstatement, or deliberate suppression of facts intended to evade tax.
The case emerged when
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very good judgement