https://www.taxtmi.com/article/detailed?id=15323 Determination of intention in GST adjudication should rest on the totality of conduct and circumstantial evidence rather than on isolated procedural imperfections. Minor inconsistencies or technical defects must not nullify substantive findings when the chain of facts coherently supports a taxpayer's knowing conduct. Genuine voluntary disclosures indicate bona fides, while sustained concealment supports inference of deliberate evasion. Adjudicators must apply substance over form and ensure penalties reflect proportionality, requiring affirmative proof of fraudulent purpose before invoking extended limitation or enhanced penalty measures. en-us Sat, 01 Nov 2025 08:19:46 +0530 Mon, 03 Nov 2025 09:35:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15323 Determination of intention in GST adjudication should rest on the totality of conduct and circumstantial evidence rather than on isolated procedural imperfections. Minor inconsistencies or technical defects must not nullify substantive findings when the chain of facts coherently supports a taxpayer's knowing conduct. Genuine voluntary disclosures indicate bona fides, while sustained concealment supports inference of deliberate evasion. Adjudicators must apply substance over form and ensure penalties reflect proportionality, requiring affirmative proof of fraudulent purpose before invoking extended limitation or enhanced penalty measures. Articles Goods and Services Tax - GST Sat, 01 Nov 2025 08:19:46 +0530 https://www.taxtmi.com/article/detailed?id=15323