https://www.taxtmi.com/article/detailed?id=12306 SCNs may be issued under Section 74 following an audit under Section 65 because the audit report need not itself prove fraud or suppression; the proper officer may allege suppression and initiate proceedings under the extended limitation regime. The statutory definition of suppression encompasses non-declaration in returns, failure to disclose reclaimed or reversed ITC, invoicing errors alleged as defective invoices, and failure to furnish documents when requested, all of which can support SCNs issued beyond ordinary limitation periods. en-us Fri, 09 Feb 2024 10:12:47 +0530 Fri, 09 Feb 2024 10:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12306 SCNs may be issued under Section 74 following an audit under Section 65 because the audit report need not itself prove fraud or suppression; the proper officer may allege suppression and initiate proceedings under the extended limitation regime. The statutory definition of suppression encompasses non-declaration in returns, failure to disclose reclaimed or reversed ITC, invoicing errors alleged as defective invoices, and failure to furnish documents when requested, all of which can support SCNs issued beyond ordinary limitation periods. Articles Goods and Services Tax - GST Fri, 09 Feb 2024 10:12:47 +0530 https://www.taxtmi.com/article/detailed?id=12306