A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable
A show cause notice alleging fraud or suppression without specific foundational facts and correlation is legally unsustainable Issue Whether a Show Cause Notice (SCN) issued under Section 74 proposing denial of Input Tax Credit (ITC) using a generic, alternative assertion of “fraud or willful misstatement or suppression” without specifying which ground applies or correlating it… Read More »