https://www.taxtmi.com/article/detailed?id=15888 The Tribunal declares itself the final fact-finding authority and explains that when fraud under Section 74 is not established, Section 75(2) mandates re-determination by the proper officer by treating the matter as if a Section 73 notice were issued; appellate authorities cannot themselves convert Section 74 proceedings into Section 73 assessments and must remand for fresh adjudication, with contextual consideration of early GST filing constraints and protection for honest taxpayers. en-us Mon, 16 Feb 2026 09:44:25 +0530 Mon, 16 Feb 2026 09:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15888 The Tribunal declares itself the final fact-finding authority and explains that when fraud under Section 74 is not established, Section 75(2) mandates re-determination by the proper officer by treating the matter as if a Section 73 notice were issued; appellate authorities cannot themselves convert Section 74 proceedings into Section 73 assessments and must remand for fresh adjudication, with contextual consideration of early GST filing constraints and protection for honest taxpayers. Articles Goods and Services Tax - GST Mon, 16 Feb 2026 09:44:25 +0530 https://www.taxtmi.com/article/detailed?id=15888