The Economic Times

GST Tax officer can allege fraud first and prove it later, rules Madras High Court; Why this matters to every taxpayer

GST officers can now issue fraud notices with a reasonable basis. Proof of fraud is not required at the initial notice stage. Businesses must respond seriously to scrutiny and audit queries. Silence during investigations can be construed as suppression of facts. The ruling shifts the battleground to the reply stage for taxpayers.