https://www.taxtmi.com/article/detailed?id=15232 Invocation of Section 74 requires clear demonstration of fraud, wilful misstatement, or suppression of facts with intent to evade tax; unverified intelligence reports and supplier registration cancellation are insufficient to trigger the extended-period provisions. Authorities must identify and include material evidence of misconduct in the show cause notice, and contemporaneous commercial records (invoices, e-way bills, banking payments, GST filings) produced by the claimant must be specifically rebutted by cogent material before denying input tax credit. en-us Tue, 14 Oct 2025 09:39:57 +0530 Tue, 14 Oct 2025 09:39:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15232 Invocation of Section 74 requires clear demonstration of fraud, wilful misstatement, or suppression of facts with intent to evade tax; unverified intelligence reports and supplier registration cancellation are insufficient to trigger the extended-period provisions. Authorities must identify and include material evidence of misconduct in the show cause notice, and contemporaneous commercial records (invoices, e-way bills, banking payments, GST filings) produced by the claimant must be specifically rebutted by cogent material before denying input tax credit. Articles Goods and Services Tax - GST Tue, 14 Oct 2025 09:39:57 +0530 https://www.taxtmi.com/article/detailed?id=15232