https://www.taxtmi.com/forum/issue?id=119150 Differences between GSTR-1 and GSTR-3B can be legitimate due to timing or delayed supplier filings; taxpayers should rebut departmental intimation under Section 74 by producing books of account and reconciliations. While Section 74 may be invoked if the department alleges fraud or suppression, the department bears the burden of proving intent to evade tax. Taxpayers must respond to show-cause notices with documentary evidence rather than seek writ relief. en-us Mon, 10 Jun 2024 11:22:26 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119150 Differences between GSTR-1 and GSTR-3B can be legitimate due to timing or delayed supplier filings; taxpayers should rebut departmental intimation under Section 74 by producing books of account and reconciliations. While Section 74 may be invoked if the department alleges fraud or suppression, the department bears the burden of proving intent to evade tax. Taxpayers must respond to show-cause notices with documentary evidence rather than seek writ relief. Discussion-Forum GST Mon, 10 Jun 2024 11:22:26 +0530 https://www.taxtmi.com/forum/issue?id=119150