Section 74 GST SCN invalid without fraud, misstatement or suppression allegation

Vadilal Enterprises Limited Vs State of U.P. And 2 Others (Allahabad High Court) Show cause notice under Section 74 of CGST Act 2027 unsustainable in absence of any allegation of fraud, misstatement, or suppression: Allahabad High Court The Allahabad High Court, in the case of Vadilal Enterprises Ltd. v. State of U.P. & Ors., has ruled that a show cause notice issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) is unsustainable if it does not explicitly allege fraud, wilful misstatement, or suppression of facts. The court emphasized that these allegations ar...