MRF Ltd Vs Additional Director
Date: November 27, 2025
Subject Matter
Show Cause Notice Quashed: Voluntary Disclosure Prevails Over Section 74 Allegations
Summary
The High Court has allowed the writ petitions filed by the petitioner-company, quashing the Show Cause Notice (SCN) dated April 7, 2022. The Court ruled that since the petitioner had voluntarily communicated their intention to pay the differential ta…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These writ petitions have been filed against the impugned show cause notice dated 07.04.2022 issued by the 1 st respondent. 2. Petitioner’s submission: 2.1 The learned Senior counsel appearing for the petitioner would submit that in this case, the challenge was made with regard to the issuance of show cause notice under Section 74 of the Goods a…