Request for Action Against Misuse of Section 74 Powers by Delhi CGST Offices
A letter dated May 4, 2025, from Rakesh Garg, an author and advocate, to the Chairman of the Central Board of Indirect Taxes & Customs, raises concerns about the alleged misuse of powers under Section 74 of the CGST Act, 2017, by Delhi CGST offices. The letter contends that the Audit Departments of the Delhi CGST Commissionerate are frequently and arbitrarily invoking Section 74, which pertains to cases involving fraud or wilful misstatement, even in situations that