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Goods and Service TaxArticle·29 October 2026

Section 74 Notice stayed by Allahabad HC for Lack of Fraud Allegations

By J the App

Executive Summary

In Maxwell Company Pvt. Ltd. v. Union of India, the Allahabad High Court found that the impugned notice did not appear to establish specific allegations of fraud, concealment or suppression necessary to invoke Section 74. Relying on Supreme Court decisions, it stayed the notice pending further proceedings.

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