https://www.taxtmi.com/article/detailed?id=12177 The Board is of the view that Section 74(1) can be invoked only where there is material evidence of fraud or willful misstatement or suppression of facts to evade tax; it cannot be invoked merely for non payment of GST. Investigations must establish and document such evidence and include it in the show cause notice before issuing proceedings under the extended period of limitation. en-us Thu, 28 Dec 2023 09:50:52 +0530 Thu, 28 Dec 2023 09:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12177 The Board is of the view that Section 74(1) can be invoked only where there is material evidence of fraud or willful misstatement or suppression of facts to evade tax; it cannot be invoked merely for non payment of GST. Investigations must establish and document such evidence and include it in the show cause notice before issuing proceedings under the extended period of limitation. Articles Goods and Services Tax - GST Thu, 28 Dec 2023 09:50:52 +0530 https://www.taxtmi.com/article/detailed?id=12177