Neeyamo Enterprise Solutions Pvt. Ltd. vs. CTO (Madurai)
The author would like share his inference drawn on Case: Neeyamo Enterprise Solutions Pvt. Ltd. vs. CTO (Madurai), Madras High Court (Madurai Bench) – Order dated 11.11.2025 (W.P.(MD) Nos. 30453 to 30458 of 2024). This represents Section 74 of CGST Act dealing with non-payment/ short payment due to fraud, willful misstatement, suppression.
