https://www.taxtmi.com/article/detailed?id=15675 Invocation of the extended limitation under Section 74 requires establishment of wilful suppression-non declaration or failure to furnish information with intent to evade tax. Mere omission, return discrepancies, or contested classification do not satisfy this jurisdictional fact absent mens rea. If Revenue had full knowledge of transactions through AAR/AAAR proceedings and the classification remained sub judice with interim protection, the extended limitation is not properly available. en-us Tue, 30 Dec 2025 09:34:44 +0530 Tue, 30 Dec 2025 09:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15675 Invocation of the extended limitation under Section 74 requires establishment of wilful suppression-non declaration or failure to furnish information with intent to evade tax. Mere omission, return discrepancies, or contested classification do not satisfy this jurisdictional fact absent mens rea. If Revenue had full knowledge of transactions through AAR/AAAR proceedings and the classification remained sub judice with interim protection, the extended limitation is not properly available. Articles Goods and Services Tax - GST Tue, 30 Dec 2025 09:34:44 +0530 https://www.taxtmi.com/article/detailed?id=15675