Case Law Analysis
|Allahabad High Court
Section 74 GST Act | Fraud Intent Mandatory for Demand; Ex-Parte Orders Violate Natural Justice : Allahabad HC
Allahabad HC quashes GST demand under Section 74, ruling that fraudulent intent is a prerequisite for invocation. The court held that ex-parte orders without proper hearing violate principles of natural justice, remanding the case for fresh adjudication.