https://www.taxtmi.com/manuals?id=2659 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. en-us Thu, 04 May 2023 13:06:00 +0530 Mon, 29 Jun 2026 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2659 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. Manuals GST Thu, 04 May 2023 13:06:00 +0530 https://www.taxtmi.com/manuals?id=2659