Madras High Court Clarifies Jurisdiction for Issuing Show Cause Notices Under Section 74 of GST Enactments Based on Scrutiny Findings
The Madras High Court has held that show cause notices invoking the extended period of limitation under Section 74 of the GST Enactments are valid where foundational facts indicating fraud, wilful misstatement, or suppression of facts to evade tax are present, particularly when such findings arise from scrutiny under Section 61. The Court directed the petitioner to respond to the notices within thirty days.
