https://www.taxtmi.com/article/detailed?id=15922 Constitutional supremacy mandates that tax actions be authorized by law and supported by factual particulars; show cause notices alleging fraud must state the underlying facts. GSTAT serves as a fact-finding appellate forum able to re-examine records and downgrade cases to ordinary tax assessment where intent to evade is not established. Coercive penal provisions require a high evidentiary threshold, and good-faith immunities do not protect malice or wilful excess. The Tribunal and higher rulings promote principled, transparent adjudication over revenue-driven excess. en-us Tue, 24 Feb 2026 08:37:22 +0530 Tue, 24 Feb 2026 08:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15922 Constitutional supremacy mandates that tax actions be authorized by law and supported by factual particulars; show cause notices alleging fraud must state the underlying facts. GSTAT serves as a fact-finding appellate forum able to re-examine records and downgrade cases to ordinary tax assessment where intent to evade is not established. Coercive penal provisions require a high evidentiary threshold, and good-faith immunities do not protect malice or wilful excess. The Tribunal and higher rulings promote principled, transparent adjudication over revenue-driven excess. Articles Goods and Services Tax - GST Tue, 24 Feb 2026 08:37:22 +0530 https://www.taxtmi.com/article/detailed?id=15922