https://www.taxtmi.com/article/detailed?id=16634 Invocation of section 74 for alleged bogus GST credit and equal penalty was scrutinised where the taxpayer had produced evidence of receipt of goods, payment to the supplier, and disclosure of the transactions in returns. The article highlights that the departmental case proceeded despite no incriminating material being found in search, the period under section 73 had not expired, and CBIC instructions on section 74 were said to have been overlooked. It also notes procedural defects in adjudication and appeal, including absence of personal hearing. en-us Fri, 12 Jun 2026 08:46:31 +0530 Fri, 12 Jun 2026 08:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16634 Invocation of section 74 for alleged bogus GST credit and equal penalty was scrutinised where the taxpayer had produced evidence of receipt of goods, payment to the supplier, and disclosure of the transactions in returns. The article highlights that the departmental case proceeded despite no incriminating material being found in search, the period under section 73 had not expired, and CBIC instructions on section 74 were said to have been overlooked. It also notes procedural defects in adjudication and appeal, including absence of personal hearing. Articles Goods and Services Tax - GST Fri, 12 Jun 2026 08:46:31 +0530 https://www.taxtmi.com/article/detailed?id=16634