https://www.taxtmi.com/article/detailed?id=15469 Section 74 is properly invoked only where material evidence shows fraud, wilful mis statement or suppression of facts to evade tax; such evidence must be part of the show cause notice. Mere non payment, lesser payment, or disputed interpretation leading to ineligible input tax credit is not sufficient to trigger the extended limitation regime absent a factual finding of intent to evade. en-us Mon, 24 Nov 2025 09:39:13 +0530 Mon, 24 Nov 2025 09:39:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15469 Section 74 is properly invoked only where material evidence shows fraud, wilful mis statement or suppression of facts to evade tax; such evidence must be part of the show cause notice. Mere non payment, lesser payment, or disputed interpretation leading to ineligible input tax credit is not sufficient to trigger the extended limitation regime absent a factual finding of intent to evade. Articles Goods and Services Tax - GST Mon, 24 Nov 2025 09:39:13 +0530 https://www.taxtmi.com/article/detailed?id=15469