Lead Briefing
The difference between GST's ordinary Section 73 and fraud-grade Section 74 — and why it just saved Amul's GCMMF ₹43 crore.
Amul Beats Back a ₹43-Crore GST Demand
Gujarat High Court held that GCMMF's failure to cross-charge head-office services to its branches isn't automatic suppression under Section 74 where branches have full ITC — quashing a ₹43.43-crore IGST demand.