https://www.taxtmi.com/caselaws?id=766725 Proceedings under Section 74 of the State GST Act are sustainable only where tax non-payment, short payment, erroneous refund, or wrongful input tax credit is linked to fraud, wilful misstatement, or suppression of facts to evade tax. The show cause notice relied only on a mismatch between declared liability and the return filed, together with non-response to a Section 61 notice, and did not allege the required fraudulent or evasive conduct. The impugned order also recorded no such foundational finding. In the absence of these jurisdictional averments, invocation of Section 74 was unsustainable and the demand of interest and penalty could not be maintained. en-us Fri, 28 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766725 Proceedings under Section 74 of the State GST Act are sustainable only where tax non-payment, short payment, erroneous refund, or wrongful input tax credit is linked to fraud, wilful misstatement, or suppression of facts to evade tax. The show cause notice relied only on a mismatch between declared liability and the return filed, together with non-response to a Section 61 notice, and did not allege the required fraudulent or evasive conduct. The impugned order also recorded no such foundational finding. In the absence of these jurisdictional averments, invocation of Section 74 was unsustainable and the demand of interest and penalty could not be maintained. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766725