CASE LAWS
|
Authority |
One liner |
|
2025(05)LCX0587 Allahabad High Court Bharat Mint And Allied Chemicals |
A Section 74 GST notice is invalid if it fails to specifically allege fraud, willful misstatement, or suppression of facts. |
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2025(05)LCX0586 Allahabad High Court Vadilal Enterprises Ltd. |
A Section 74 GST notice is void if it lacks express allegations of fraud, willful misstatement, or suppression. |
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2024(01)LCX0371 Allahabad High Court Yash Building Material |
Upon non-payment of the tax, Section74(7) of the Act would come into play and the proper officer is required to give a notice under Section 74(1) of the Act before passing any order. |