Madras HC: Tax Officers Need Not Conclusively Prove Fraud Before Issuing GST SCN U/S 74 - SAG Infotech Official Tax Blog

Receiving a GST show cause notice (SCN) can be a significant concern for businesses dealing with India’s Goods and Services Tax (GST) compliance requirements. In a recent ruling, the Madras High Court clarified that GST authorities are not required to conclusively establish fraud before issuing a show cause notice under Section 74 of the CGST Act. The Court observed that proceedings may be initiat…