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	Blog Categories All Custom Laws (6) GST Laws (43) GST Knowledge > GST Laws Professional Update Category: GST Laws, Posted on: 12/10/2024 , Posted By: CA SHIKHAR GARG Visitor Count:75 Professional Update (Goods and Service Tax Case laws) D.B. Civil Writ 1396/2024 (Allahbad High Court) Hcl Infotech Ltd. vs Commissioner, Commercial tax. Ratio Decidendi The Hon’ble Allahabad High Court held that Notice u/s Section 74 must satisfy the basic ingredients of the regarding the fraud or wilful – misstatement or suppression to evade tax. The Show cause notice must specify the basic ingredients, if they exist so. Facts Petitioner challenges the notice issued u/s 74 of the CGST act for the financial year 2017-18. The notice alleges that ITC taken from the pre-GST regime to GST regime via trans-1. The respondent has already issued notice u/s 73 of the CGST act, wherein, similar allegations were made by respondent. The petitioner after duly complying the notice u/s 73 of the CGST act, the respondent dropped the allegation in the order passed. Thereafter, again, the respondent issues notice u/s 74 of the CGST Act. The petitioner contends that notice u/s 74 cannot be issued, once the issue has already attained finality. Issue Whether the notice u/s 74 is issued validly. Held. The High Court held that we are of the categorical view that the impugned Show Cause Notice dated 03.08.2024 in its present form lacks basic ingredients to proceed in the matter under Section 74 of the CGST Act. Therefore, the impugned Show Cause Notice dated 03.08.2024 and the entire exercise initiated pursuant thereto is absolutely without jurisdiction and is liable to be quashed (Disclaimer: The information provided by the author in the article is for general informational purposes only. All information provided is in the good faith, however we make no representation or warranty of any kind, express or implied, regarding the accuracy, adequacy, validity, reliability, availability or completeness of any information in the article.) CA Manoj Garg 9811275735 Disclaimer: The content of the blog does not create any responsibility of the firm / its authorized persons whose website is being accessed. The blog is not for legal use. Kindly verify the correctness of data/contents from your own sources. This is only for information purpose. To Activate comments you need to provide details for google authentication and facebook authentication

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