https://www.taxtmi.com/article/detailed?id=15747 Invoking Section 74 requires specific, material evidence of fraud, wilful misstatement or suppression as a jurisdictional precondition; absent such mens rea, penal proceedings are inappropriate and cross-empowerment must be shown before State officers may initiate proceedings against an assessee under Central GST jurisdiction. Documentary compliance including invoices, e-way bills, bank payments and GST returns can rebut allegations of circular trading, and non-statutory proofs (e.g., toll receipts) cannot justify adverse inference. en-us Wed, 21 Jan 2026 08:50:23 +0530 Wed, 21 Jan 2026 08:50:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15747 Invoking Section 74 requires specific, material evidence of fraud, wilful misstatement or suppression as a jurisdictional precondition; absent such mens rea, penal proceedings are inappropriate and cross-empowerment must be shown before State officers may initiate proceedings against an assessee under Central GST jurisdiction. Documentary compliance including invoices, e-way bills, bank payments and GST returns can rebut allegations of circular trading, and non-statutory proofs (e.g., toll receipts) cannot justify adverse inference. Articles Goods and Services Tax - GST Wed, 21 Jan 2026 08:50:23 +0530 https://www.taxtmi.com/article/detailed?id=15747