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Goods and Services Tax | Section 74 SCN Must Specify Fraud Allegations Supported by Facts: Himachal Pradesh HC

9 Oct 2026 · 5d agoBy CA Sandeep KanoiSource: TaxGuru

Himachal Pradesh HC sets aside Section 74 GST notice as fraud, wilful misstatement or suppression allegations lacked foundational facts. The post Section 74 SCN Must Specify Fraud Allegations Supported by Facts: Himachal Pradesh HC 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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