Explanation 2 of section 74 of CGST Act - case laws

[HimangshuKumar Ray]

Dear Learned Senior Members / Members,

Kindly post citation of case laws related to 'Suppression' etc. as per explanation 2 of section 74 of the CGST Act.

[KASTURI SETHI]

Dear Querist,

Please elaborate your query with a specific purpose so as to enable the experts to post only relevant case laws on the issue.

[Mahesh]

https://www.taxtmi.com/manuals?id=4736&allSearchQueries=suppression&lawId=all&searchIn=aiMain&sort=default

You may refer this.

AI Summary

Suppression under GST demand provisions: discussion seeks case law citations interpreting Explanation 2 to section 74. Discussion seeks case law citations on the meaning of suppression and related expressions under Explanation 2 to section 74 of the CGST Act. The request is confined to identifying authorities relevant to the tax demand framework under section 74 and its explanation on suppression, without any adjudicatory ruling, outcome, or factual application.