High Court Holds Section 61 Scrutiny Not Mandatory Before Issuing Section 74A GST Notice:
The Allahabad High Court held GST Department can invoke Section 74A based on Independent Verification.
Writ Petition Against ITC Demand Notice Dismissed
Saima
Sep 14, 2026
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High Court Holds Section 61 Scrutiny Not Mandatory Before Issuing Section 74A GST Notice
The Allahabad High Court held GST Department can invoke Section 74A based on Independent Verification.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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