Court :
Karnataka High Court
Brief :
The Hon'ble Karnataka High Court in the case of M/s.NCS Pearson Inc. v. Union of India & Ors. [Writ Petition No. 7635 OF 2024, order dated July 16, 2025] held that the show cause notice issued under Section 74 of the CGST Act, 2017, alleging wilful suppression to invoke an extended limitation period, was illegal and without jurisdiction as the Revenue had full knowledge of all facts from the AAR and AAAR proceedings, and the key jurisdictional fact of wilful suppression was not satisfied.
Citation :
Writ Petition No. 7635 OF 2024, order dated July 16, 2025
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