https://www.taxtmi.com/forum/issue?id=120757 Dispute whether invoking the extended limitation under Section 74 is sustainable where a subcontractor charged a lower GST rate for irrigation works; department contends only first-tier subcontractors qualify for the reduced rate under Notification 11/2017-CT (Rate) Sl. No. 3(ix), alleging sub to subcontractor short-paid tax. Contributors argue that disclosure in GSTR returns and absence of concealment or falsification make the issue interpretational, properly falling under Section 73, and stress the department bears the burden to prove wilful misstatement or suppression to justify Section 74. en-us Thu, 12 Feb 2026 12:28:44 +0530 Mon, 16 Feb 2026 10:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120757 Dispute whether invoking the extended limitation under Section 74 is sustainable where a subcontractor charged a lower GST rate for irrigation works; department contends only first-tier subcontractors qualify for the reduced rate under Notification 11/2017-CT (Rate) Sl. No. 3(ix), alleging sub to subcontractor short-paid tax. Contributors argue that disclosure in GSTR returns and absence of concealment or falsification make the issue interpretational, properly falling under Section 73, and stress the department bears the burden to prove wilful misstatement or suppression to justify Section 74. Discussion-Forum GST Thu, 12 Feb 2026 12:28:44 +0530 https://www.taxtmi.com/forum/issue?id=120757