https://www.taxtmi.com/article/detailed?id=15895 Issuance of a show cause notice under Section 74 requires nonpayment or short payment by reason of fraud, wilful misstatement or suppression of facts; voluntary communication of liability and payment of tax with interest before any enforcement establishing fraudulent intent negates those ingredients, making the penalized Section 74 framework inapplicable and directing the matter to the civil recovery regime instead. en-us Tue, 17 Feb 2026 07:31:09 +0530 Tue, 17 Feb 2026 07:31:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15895 Issuance of a show cause notice under Section 74 requires nonpayment or short payment by reason of fraud, wilful misstatement or suppression of facts; voluntary communication of liability and payment of tax with interest before any enforcement establishing fraudulent intent negates those ingredients, making the penalized Section 74 framework inapplicable and directing the matter to the civil recovery regime instead. Articles Goods and Services Tax - GST Tue, 17 Feb 2026 07:31:09 +0530 https://www.taxtmi.com/article/detailed?id=15895