https://www.taxtmi.com/caselaws?id=775699 Proceedings under section 73 of the CGST Act cannot be founded solely on a mismatch between E-way bill turnover and turnover disclosed in Form GSTR-09 when no fraud, wilful misstatement, or suppression of facts is alleged. The statutory scheme separates section 73, which covers non-fraud cases, from section 74, which applies where vitiating elements exist. On the stated facts, the mismatch alone did not supply jurisdiction for demand proceedings, and the notice and consequential orders were liable to be quashed. en-us Thu, 10 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775699 Proceedings under section 73 of the CGST Act cannot be founded solely on a mismatch between E-way bill turnover and turnover disclosed in Form GSTR-09 when no fraud, wilful misstatement, or suppression of facts is alleged. The statutory scheme separates section 73, which covers non-fraud cases, from section 74, which applies where vitiating elements exist. On the stated facts, the mismatch alone did not supply jurisdiction for demand proceedings, and the notice and consequential orders were liable to be quashed. Case-Laws GST Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775699