https://www.taxtmi.com/article/detailed?id=16456 Wilful default and mechanical adjudication cannot be assumed from procedural lapse alone; the enquiry must focus on whether the conduct was deliberate, contumacious, and unsupported by bona fide explanation. In GST adjudication, expressions such as suppression, fraud, wilful misstatement, and intent to evade are jurisdictional prerequisites, not ornamental drafting. Non-payment, return mismatch, delayed compliance, or non-appearance do not by themselves establish evasion, and legal uncertainty or bona fide disputes may indicate only procedural irregularity. Before invoking the stricter consequences associated with section 74, authorities must examine service, opportunity, disclosure, substantial compliance, and conscious intent to evade tax. en-us Wed, 20 May 2026 08:31:55 +0530 Wed, 20 May 2026 08:31:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16456 Wilful default and mechanical adjudication cannot be assumed from procedural lapse alone; the enquiry must focus on whether the conduct was deliberate, contumacious, and unsupported by bona fide explanation. In GST adjudication, expressions such as suppression, fraud, wilful misstatement, and intent to evade are jurisdictional prerequisites, not ornamental drafting. Non-payment, return mismatch, delayed compliance, or non-appearance do not by themselves establish evasion, and legal uncertainty or bona fide disputes may indicate only procedural irregularity. Before invoking the stricter consequences associated with section 74, authorities must examine service, opportunity, disclosure, substantial compliance, and conscious intent to evade tax. Articles Goods and Services Tax - GST Wed, 20 May 2026 08:31:55 +0530 https://www.taxtmi.com/article/detailed?id=16456