🚨No fraud, no Section 74! ✅ Show Cause Notice Quashed! 🚨 In HCL Infotech Ltd. [2024] 76 TAXLOK COM 123 (Allahabad), the Allahabad High Court struck down a show cause notice issued under Section 74 of the CGST Act.

The petitioner had already been cleared in prior proceedings under Section 73, where it was determined that there was no fraud or misstatement. 🛑💼

The Court ruled that invoking Section 74 without specific allegations of fraud is invalid, rendering the second notice void. ❌📜