TaxTMI 
TaxTMI 
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.
Explanation 2 of section 74 of CGST Act - case laws
30 Apr 2026 
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Suppression under GST focuses on concealment of facts, with Explanation 2 to section 74 later omitted.
Discussion on case laws relating to suppression under Explanation 2 to section 74 of the CGST Act focuses on the meaning of suppression as non-declaration or concealment of facts required to be disclosed to GST authorities. The replies state that the provision has been omitted by the Finance Act, 2024, was relevant up to 2023-24, and that section 74A applies from 2024-25 onwards. The discussion also notes that allegations of suppression depend on the nature of non-compliance and supporting evidence. (AI Summary)
Discussion on case laws relating to suppression under Explanation 2 to section 74 of the CGST Act focuses on the meaning of suppression as non-declaration or concealment of facts required to be disclosed to GST authorities. The replies state that the provision has been omitted by the Finance Act, 2024, was relevant up to 2023-24, and that section 74A applies from 2024-25 onwards. The discussion also notes that allegations of suppression depend on the nature of non-compliance and supporting evidence. (AI Summary)