https://www.taxtmi.com/forum/issue?id=120889 Discussion on case laws relating to suppression under Explanation 2 to section 74 of the CGST Act focuses on the meaning of suppression as non-declaration or concealment of facts required to be disclosed to GST authorities. The replies state that the provision has been omitted by the Finance Act, 2024, was relevant up to 2023-24, and that section 74A applies from 2024-25 onwards. The discussion also notes that allegations of suppression depend on the nature of non-compliance and supporting evidence. en-us Thu, 30 Apr 2026 11:39:13 +0530 Thu, 07 May 2026 07:19:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120889 Discussion on case laws relating to suppression under Explanation 2 to section 74 of the CGST Act focuses on the meaning of suppression as non-declaration or concealment of facts required to be disclosed to GST authorities. The replies state that the provision has been omitted by the Finance Act, 2024, was relevant up to 2023-24, and that section 74A applies from 2024-25 onwards. The discussion also notes that allegations of suppression depend on the nature of non-compliance and supporting evidence. Discussion-Forum GST Thu, 30 Apr 2026 11:39:13 +0530 https://www.taxtmi.com/forum/issue?id=120889