https://www.taxtmi.com/article/detailed?id=16045 Proceedings under Section 74 require recorded, evidence-supported allegations of fraud, wilful misstatement or suppression of facts to confer jurisdiction; absent such findings, Section 74 action is without jurisdiction. The court held that adverse inference from non-production of toll receipts was unjustified where tax invoices, e-way bills, transporter ledgers, bilty, banking payments and GST returns were on record and undisputed, and that circular trading allegations lacked material. State GST jurisdiction must be established; in this case impugned orders under Section 74 were quashed. en-us Thu, 19 Mar 2026 09:02:00 +0530 Thu, 19 Mar 2026 09:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16045 Proceedings under Section 74 require recorded, evidence-supported allegations of fraud, wilful misstatement or suppression of facts to confer jurisdiction; absent such findings, Section 74 action is without jurisdiction. The court held that adverse inference from non-production of toll receipts was unjustified where tax invoices, e-way bills, transporter ledgers, bilty, banking payments and GST returns were on record and undisputed, and that circular trading allegations lacked material. State GST jurisdiction must be established; in this case impugned orders under Section 74 were quashed. Articles Goods and Services Tax - GST Thu, 19 Mar 2026 09:02:00 +0530 https://www.taxtmi.com/article/detailed?id=16045