74 (7)

Where a notice purportedly issued under Section 74(1) of the NGST Act does not state fraud, wilful misstatement or suppression of facts to evade tax, and the adjudication order is passed without hearing and without stating relevant facts and basis as required by Section 75(4) and 75(6), the notice and consequential orders are liable to be set aside with liberty to initiate fresh proceedings in accordance with law – Thekrubizolie and Anr. Vs. Union of India and Ors. – Gauhati High Court

May 1, 2026

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Where a notice purportedly issued under Section 74(1) of the NGST Act does not state fraud, wilful misstatement or suppression of facts to evade tax, and the adjudication order is passed without hearing and without stating relevant facts and basis as required by Section 75(4) and 75(6), the notice and consequential orders are liable to be set aside with liberty to initiate fresh proceedings in accordance with law – Thekrubizolie and Anr. Vs. Union of India and Ors. – Gauhati High Court Read Post »

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