https://www.taxtmi.com/forum/issue?id=119435 Invocation of Section 74 for non-payment under the reverse charge mechanism requires proof of tax evasion by fraud, wilful misstatement or suppression and a gain to the taxpayer; where the transactions are recorded in audited accounts and filed returns, such facts undermine Section 74 and ordinarily point to recovery under Section 73. Applicability of Section 74 for RCM non-payment remains fact-sensitive and depends on the department meeting its burden to establish intent to evade. en-us Sat, 30 Nov 2024 09:53:58 +0530 Fri, 24 Jan 2025 10:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119435 Invocation of Section 74 for non-payment under the reverse charge mechanism requires proof of tax evasion by fraud, wilful misstatement or suppression and a gain to the taxpayer; where the transactions are recorded in audited accounts and filed returns, such facts undermine Section 74 and ordinarily point to recovery under Section 73. Applicability of Section 74 for RCM non-payment remains fact-sensitive and depends on the department meeting its burden to establish intent to evade. Discussion-Forum GST Sat, 30 Nov 2024 09:53:58 +0530 https://www.taxtmi.com/forum/issue?id=119435