https://www.taxtmi.com/article/detailed?id=15769 The remedial fraud-based tax provision applies only where facts establish an intention to evade tax; mere short payment or interpretational disputes do not suffice. Administrative guidance requires invoking the fraud route only after the revenue is convinced of deliberate evasion. Because transitional rules changed the limitation treatment for ordinary and fraud-based proceedings, taxpayers must map which periods and allegations legitimately fall within the fraud provision and insist that the revenue meet the burden of proof on intent. en-us Tue, 27 Jan 2026 17:04:58 +0530 Wed, 28 Jan 2026 18:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15769 The remedial fraud-based tax provision applies only where facts establish an intention to evade tax; mere short payment or interpretational disputes do not suffice. Administrative guidance requires invoking the fraud route only after the revenue is convinced of deliberate evasion. Because transitional rules changed the limitation treatment for ordinary and fraud-based proceedings, taxpayers must map which periods and allegations legitimately fall within the fraud provision and insist that the revenue meet the burden of proof on intent. Articles Goods and Services Tax - GST Tue, 27 Jan 2026 17:04:58 +0530 https://www.taxtmi.com/article/detailed?id=15769