BASF Catalysts India Private Limited Vs Deputy Commissioner (ST)
Date: March 27, 2025
Court: High Court
Bench: Madras
Type: Writ Appeal
Judge(s)/Member(s): K.R.SHRIRAM, MOHAMMEDSHAFFIQ
Subject Matter
GST Show Cause Notices under Section 74 Deemed Issued under Section 73
Summary
The High Court has allowed the appeals in part, directing that show cause notices originally issued under Section 74(1) of the GST Act, which alleged fraud, willful mis-statement, or suppression of facts, shall be deemed to have been issued under Sec…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT After the appeals were heard for some, learned Advocate-General appearing for respondent stated that the impugned show notices issued under Section 74(1) of the Act be deemed to have been issued under Section 73(1) of the Central as well as State Goods and Services Tax Act, 2017. 2. The charges of fraud or willful mis-statement or suppression of…