https://www.taxtmi.com/article/detailed?id=16212 Section 74 of the CGST Act is said to be invokable only where the revenue establishes fraud, wilful misstatement or suppression of facts to evade tax, and not merely for non-payment of GST. The article stresses that GST returns and portal records usually contain the relevant data, making suppression difficult to prove in many cases. It recommends raising objections in the reply to the show cause notice itself, citing the CBIC instructions dated 13/12/2023 and the point that multiple financial years should not be clubbed in one notice. en-us Thu, 16 Apr 2026 08:34:27 +0530 Thu, 16 Apr 2026 08:34:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16212 Section 74 of the CGST Act is said to be invokable only where the revenue establishes fraud, wilful misstatement or suppression of facts to evade tax, and not merely for non-payment of GST. The article stresses that GST returns and portal records usually contain the relevant data, making suppression difficult to prove in many cases. It recommends raising objections in the reply to the show cause notice itself, citing the CBIC instructions dated 13/12/2023 and the point that multiple financial years should not be clubbed in one notice. Articles Goods and Services Tax - GST Thu, 16 Apr 2026 08:34:27 +0530 https://www.taxtmi.com/article/detailed?id=16212