GST | mens rea Archives - Srinivasan V, Advocate

September 22, 2026September 22, 2026GST RulingsGST | mens rea

Inviolable principles governing Section 74 proceedings

“But for the audit undertaken by the Department, the suppression of facts would have gone unnoticed” sounds so rhetoric when I read a class of SCNs! Relying on the Apex Court’s recent dictum in re: Tata Steel, the Hon’ble GSTAT Bengaluru DB, vide order dt. 15.9.26 in APL/10/BUR/2026, observed that: The extended period and penal […]

August 6, 2026GST RulingsGST | Demand, GST | mens rea

Non-response to SCN & DRC01A construed as suppression: Madras HC

Intimation in DRC-01A and Show Cause Notice (SCN) were issued. The Petitioner failed to respond to both. Hence, ex parte demand order under Section 74 of the CGST Act was passed. The Petitioner approached the Madras High Court, challenging the invocation of Section 74 ibid. [Order of the Hon’ble High Court of Madras, dated 08.06.2026, […]

Srinivasan V, Advocate

FCA, LL.B. (Hons.)

Tag: GST | mens rea

Inviolable principles governing Section 74 proceedings

Non-response to SCN & DRC01A construed as suppression: Madras HC