Section 74 SCN Lacking Foundational Facts and Specific Reasons Is Invalid and Liable to Be Quashed
Section 74 SCN Lacking Foundational Facts and Specific Reasons Is Invalid and Liable to Be Quashed Issue Whether a show cause notice issued under Section 74 alleging fraudulent Input Tax Credit (ITC) availment without actual supply is legally sustainable when it merely tabulates tax amounts and reproduces statutory terms without disclosing foundational facts or supporting… Read More »