https://www.taxtmi.com/article/detailed?id=15706 Section 74 can be invoked only where investigation produces material evidence of fraud, wilful misstatement, or suppression to evade tax and such evidence must be included in the show cause notice; mere non payment of GST is insufficient. There is no provision for a single show cause notice or order covering multiple financial years (except the July 2017-March 2018 transitional period); consolidated notices have been quashed by high courts. Where fraud is not established, Section 75(2) mandates that the proper officer redetermine tax under Section 73 rather than appellate substitution. en-us Wed, 07 Jan 2026 08:04:05 +0530 Wed, 07 Jan 2026 08:04:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15706 Section 74 can be invoked only where investigation produces material evidence of fraud, wilful misstatement, or suppression to evade tax and such evidence must be included in the show cause notice; mere non payment of GST is insufficient. There is no provision for a single show cause notice or order covering multiple financial years (except the July 2017-March 2018 transitional period); consolidated notices have been quashed by high courts. Where fraud is not established, Section 75(2) mandates that the proper officer redetermine tax under Section 73 rather than appellate substitution. Articles Goods and Services Tax - GST Wed, 07 Jan 2026 08:04:05 +0530 https://www.taxtmi.com/article/detailed?id=15706