https://www.taxtmi.com/article/detailed?id=16291 Distinction under GST between a mere delay in payment and wilful suppression attracting Section 74 turns on the taxpayer's conduct, the surrounding circumstances, and the presence of intent to evade tax. Section 74 is reserved for cases involving fraud, wilful misstatement, or suppression of facts, while ordinary defaults without such intent fall within Section 73. en-us Mon, 27 Apr 2026 09:27:19 +0530 Mon, 27 Apr 2026 09:27:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16291 Distinction under GST between a mere delay in payment and wilful suppression attracting Section 74 turns on the taxpayer's conduct, the surrounding circumstances, and the presence of intent to evade tax. Section 74 is reserved for cases involving fraud, wilful misstatement, or suppression of facts, while ordinary defaults without such intent fall within Section 73. Articles Goods and Services Tax - GST Mon, 27 Apr 2026 09:27:19 +0530 https://www.taxtmi.com/article/detailed?id=16291