https://www.taxtmi.com/news?id=56020 Section 74 actions under the GST framework are limited to cases involving fraud, wilful misstatement or suppression of facts to evade tax; the December 13, 2023 circular confirms this narrow scope. Where an assessee produces unrebutted invoices, e-way bills, transport documents, banking records and supplier GSTR-3B entries showing tax deposit, these primary materials must be weighed and any adverse material relied upon by revenue must be disclosed to the taxpayer before initiating fraud-based proceedings. en-us Wed, 17 Sep 2025 21:46:02 +0530 Wed, 17 Sep 2025 21:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=56020 Section 74 actions under the GST framework are limited to cases involving fraud, wilful misstatement or suppression of facts to evade tax; the December 13, 2023 circular confirms this narrow scope. Where an assessee produces unrebutted invoices, e-way bills, transport documents, banking records and supplier GSTR-3B entries showing tax deposit, these primary materials must be weighed and any adverse material relied upon by revenue must be disclosed to the taxpayer before initiating fraud-based proceedings. News - Wed, 17 Sep 2025 21:46:02 +0530 https://www.taxtmi.com/news?id=56020