Fraud-based GST demand under Section 74 requires notice, strict limitation periods, and graded penalty relief on timely payment. Demand under Section 74 arises where tax has not been paid, short paid, erroneously refunded, or input tax credit has been wrongly availed or utilised by reason of fraud, wilful misstatement, or suppression of facts to evade tax. The proper officer must issue a show cause notice, and the provision prescribes time limits for notice and adjudication, with a five-year limit linked to the annual return or erroneous refund. It also provides for voluntary payment, reduced penalties, and graded consequences after notice or adjudication.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Fraud-based GST demand under Section 74 requires notice, strict limitation periods, and graded penalty relief on timely payment.
Demand under Section 74 arises where tax has not been paid, short paid, erroneously refunded, or input tax credit has been wrongly availed or utilised by reason of fraud, wilful misstatement, or suppression of facts to evade tax. The proper officer must issue a show cause notice, and the provision prescribes time limits for notice and adjudication, with a five-year limit linked to the annual return or erroneous refund. It also provides for voluntary payment, reduced penalties, and graded consequences after notice or adjudication.
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