High Court : When GST Fraud Notices Can Be Issued U/s 74
Madras High Court on GST Fraud Notices under Section 74 – Key Takeaways The Madras High Court, in Fastenex Private Limited v. State Tax Officer, has clarified that a GST officer is not required to conclusively establish fraud before issuing a notice under Section 74 of the Central Goods and Services Tax Act, 2017 . …