https://www.taxtmi.com/forum/issue?id=120386 The document explains that invocation of fraud-based assessment requires objective evidence of fraud, willful misstatement or suppression; absent such proof the case should be treated under regular assessment provisions with shorter limitation and lighter penalty. It highlights procedural prerequisites including the optional DRC-01A intimation before demand, challenges to multi-year consolidated SCNs, and the need to file substantive replies with documentary proof while exhausting departmental remedies before approaching higher courts. en-us Mon, 25 Aug 2025 15:56:08 +0530 Wed, 27 Aug 2025 11:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120386 The document explains that invocation of fraud-based assessment requires objective evidence of fraud, willful misstatement or suppression; absent such proof the case should be treated under regular assessment provisions with shorter limitation and lighter penalty. It highlights procedural prerequisites including the optional DRC-01A intimation before demand, challenges to multi-year consolidated SCNs, and the need to file substantive replies with documentary proof while exhausting departmental remedies before approaching higher courts. Discussion-Forum GST Mon, 25 Aug 2025 15:56:08 +0530 https://www.taxtmi.com/forum/issue?id=120386