https://www.taxtmi.com/caselaws?id=788752 Section 74 of the Tamil Nadu GST Act cannot be invoked unless fraud, wilful misstatement, suppression of facts, or intention to evade tax is expressly alleged in the show cause notice and reflected in the assessment order; such ingredients cannot be presumed from inspection-based turnover differences or voluntary pre-notice payment alone. The Madras HC found the notices and orders deficient because they did not clearly set out those statutory elements, so the invocation of Section 74 was unsustainable on the material as framed. The impugned orders were set aside and the matter was remanded, with liberty to issue a fresh notice under Section 73 or Section 74, as appropriate, and proceed in accordance with law. en-us Wed, 11 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788752 Section 74 of the Tamil Nadu GST Act cannot be invoked unless fraud, wilful misstatement, suppression of facts, or intention to evade tax is expressly alleged in the show cause notice and reflected in the assessment order; such ingredients cannot be presumed from inspection-based turnover differences or voluntary pre-notice payment alone. The Madras HC found the notices and orders deficient because they did not clearly set out those statutory elements, so the invocation of Section 74 was unsustainable on the material as framed. The impugned orders were set aside and the matter was remanded, with liberty to issue a fresh notice under Section 73 or Section 74, as appropriate, and proceed in accordance with law. Case-Laws GST Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788752