<h1>GST fraud threshold: proceedings require fraud or wilful misstatement; proven movement of goods rebuts section 74 action.</h1> Section 74 actions under the GST framework are limited to cases involving fraud, wilful misstatement or suppression of facts to evade tax; the December 13, 2023 circular confirms this narrow scope. Where an assessee produces unrebutted invoices, e-way bills, transport documents, banking records and supplier GSTR-3B entries showing tax deposit, these primary materials must be weighed and any adverse material relied upon by revenue must be disclosed to the taxpayer before initiating fraud-based proceedings.