State Officer Can Issue Notice Without Central Action If Input Tax Credit Is Availed Through Fraud Or Suppression: Patna High Court

The Patna High Court has upheld the authority of the State GST officials to independently issue a show cause notice under Section 74(1) of the CGST/BGST Act, 2017 in cases where input tax credit has been wrongfully availed or utilized due to fraud, willful misstatement, or suppression of facts. The decision was delivered by a Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey in the matter of…