https://www.taxtmi.com/caselaws?id=786578 Under the GST appellate framework, the Tribunal noted that a second appeal under Section 112 is not confined to substantial questions of law and may examine factual issues from the record. It also accepted that Section 74 could not be sustained without established fraud, wilful misstatement or suppression of facts. Relying on Section 75(2), it held that where a Section 74 notice fails on those ingredients, the tax must be re-determined as if the notice were under Section 73 by the proper officer. The matter was therefore remanded for fresh factual consideration and adjudication under the correct statutory framework. en-us Wed, 11 Feb 2026 00:00:00 +0530 Fri, 05 Jun 2026 15:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786578 Under the GST appellate framework, the Tribunal noted that a second appeal under Section 112 is not confined to substantial questions of law and may examine factual issues from the record. It also accepted that Section 74 could not be sustained without established fraud, wilful misstatement or suppression of facts. Relying on Section 75(2), it held that where a Section 74 notice fails on those ingredients, the tax must be re-determined as if the notice were under Section 73 by the proper officer. The matter was therefore remanded for fresh factual consideration and adjudication under the correct statutory framework. Case-Laws GST Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786578