https://www.taxtmi.com/forum/issue?id=118816 Whether invoking Section 74 in a show cause notice is appropriate where allegations include wrongful passing of input tax credit without actual supply and alleged short payment/non declaration of outward supplies; the SCN's conflation of penalty proposals and recovery under Section 74 raises issues about the statutory fit of Section 74, availability of reduced penalty mechanisms, mens rea requirements, and whether drafting defects affect entitlement to concessional treatment. en-us Fri, 20 Oct 2023 07:53:10 +0530 Thu, 23 Jan 2025 14:20:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118816 Whether invoking Section 74 in a show cause notice is appropriate where allegations include wrongful passing of input tax credit without actual supply and alleged short payment/non declaration of outward supplies; the SCN's conflation of penalty proposals and recovery under Section 74 raises issues about the statutory fit of Section 74, availability of reduced penalty mechanisms, mens rea requirements, and whether drafting defects affect entitlement to concessional treatment. Discussion-Forum GST Fri, 20 Oct 2023 07:53:10 +0530 https://www.taxtmi.com/forum/issue?id=118816