https://www.taxtmi.com/article/detailed?id=14414 Penal proceedings under Section 74 are unsustainable where tax is deducted at source and duly reported in Form GSTR-7, because the extended limitation and penal treatment require deliberate suppression or fraud. When TDS is deposited and reflected in the supplier's electronic cash ledger, transactional details are available to authorities and mere non-payment by the supplier does not equate to suppression of facts, so such matters should be addressed under ordinary assessment provisions rather than penal provisions for fraudulent evasion. en-us Thu, 15 May 2025 07:34:29 +0530 Thu, 15 May 2025 07:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14414 Penal proceedings under Section 74 are unsustainable where tax is deducted at source and duly reported in Form GSTR-7, because the extended limitation and penal treatment require deliberate suppression or fraud. When TDS is deposited and reflected in the supplier's electronic cash ledger, transactional details are available to authorities and mere non-payment by the supplier does not equate to suppression of facts, so such matters should be addressed under ordinary assessment provisions rather than penal provisions for fraudulent evasion. Articles Goods and Services Tax - GST Thu, 15 May 2025 07:34:29 +0530 https://www.taxtmi.com/article/detailed?id=14414