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Goods and Services Tax | Section 74 Demand Without Mandatory Show Cause Notice Invalid: GSTAT Kolkata

1 Oct 2026 · 1 Oct 2026By CA Sandeep KanoiSource: TaxGuru

GSTAT Kolkata sets aside Section 74 demand as no statutory SCN was issued; hearing or other communications cannot substitute mandatory notice. The post Section 74 Demand Without Mandatory Show Cause Notice Invalid: GSTAT Kolkata appeared first on TaxGuru .

Attribution

Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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