https://www.taxtmi.com/caselaws?id=774477 Where the taxpayer had disclosed the transaction and consideration received, the absence of material showing fraud, wilful misstatement, or suppression of facts meant the ingredients for invoking Section 74 were not established. The dispute disclosed only short payment of GST, so the impugned order was to be treated as one under Section 73 rather than Section 74, favouring the taxpayer. en-us Tue, 01 Jul 2025 00:00:00 +0530 Wed, 09 Jul 2025 08:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774477 Where the taxpayer had disclosed the transaction and consideration received, the absence of material showing fraud, wilful misstatement, or suppression of facts meant the ingredients for invoking Section 74 were not established. The dispute disclosed only short payment of GST, so the impugned order was to be treated as one under Section 73 rather than Section 74, favouring the taxpayer. Case-Laws GST Tue, 01 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774477