https://www.taxtmi.com/article/detailed?id=15041 Proper invocation of Section 74 requires demonstrable evidence of fraud, wilful misstatement, or suppression of facts intended to evade tax, and such material evidence must be part of any show cause notice; issuance of notices solely for non-payment or due to subsequent cancellation of a supplier's registration is inadequate and may lead to orders being set aside on review. en-us Thu, 04 Sep 2025 08:41:07 +0530 Thu, 04 Sep 2025 08:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15041 Proper invocation of Section 74 requires demonstrable evidence of fraud, wilful misstatement, or suppression of facts intended to evade tax, and such material evidence must be part of any show cause notice; issuance of notices solely for non-payment or due to subsequent cancellation of a supplier's registration is inadequate and may lead to orders being set aside on review. Articles Goods and Services Tax - GST Thu, 04 Sep 2025 08:41:07 +0530 https://www.taxtmi.com/article/detailed?id=15041