https://www.taxtmi.com/article/detailed?id=14791 A show cause notice under Section 74 is jurisdictionally unsustainable unless it alleges fraud, wilful misstatement, or suppression of facts; merely referring to prior proceedings and unverifiable explanations without pleading those essential misconduct elements fails to meet the statutory prerequisites to invoke the enhanced assessment provision, and authorities must instead frame appropriate allegations or pursue other statutory avenues consistent with law. en-us Sat, 12 Jul 2025 08:41:25 +0530 Sat, 12 Jul 2025 08:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14791 A show cause notice under Section 74 is jurisdictionally unsustainable unless it alleges fraud, wilful misstatement, or suppression of facts; merely referring to prior proceedings and unverifiable explanations without pleading those essential misconduct elements fails to meet the statutory prerequisites to invoke the enhanced assessment provision, and authorities must instead frame appropriate allegations or pursue other statutory avenues consistent with law. Articles Goods and Services Tax - GST Sat, 12 Jul 2025 08:41:25 +0530 https://www.taxtmi.com/article/detailed?id=14791