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SECTION 74 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – DEMANDS AND RECOVERY– TAX OR INPUT TAX CREDIT INVOLVING FRAUD OR MISSTATEMENT OR SUPPRESSION

Since order under section 74 was not passed on date fixed in show cause notice but two months thereafter without issuing any other or further notice to assessee, impugned order could not be sustained, thus, same was to be set aside and instant writ petition was to be disposed of – Ajay Prakash Associates v. Joint Commissioner, Corporate Circle – [2024] 164 taxmann.com 696 (Allahabad)

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