https://www.taxtmi.com/article/detailed?id=16655 Curative jurisdiction in the Supreme Court is an extraordinary and narrowly confined remedy available only after dismissal of a review petition, and it cannot operate as a second appeal or a further round of routine reconsideration. In the GST context, Section 74 is reserved for cases involving fraud, wilful misstatement, or suppression of facts to evade tax, and is not meant to apply mechanically to every instance of delayed or unpaid tax. The article emphasizes that later payment of tax does not necessarily erase an earlier default, especially where the statutory conditions for pre-notice protection are not fully satisfied. en-us Mon, 15 Jun 2026 09:10:58 +0530 Mon, 15 Jun 2026 09:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16655 Curative jurisdiction in the Supreme Court is an extraordinary and narrowly confined remedy available only after dismissal of a review petition, and it cannot operate as a second appeal or a further round of routine reconsideration. In the GST context, Section 74 is reserved for cases involving fraud, wilful misstatement, or suppression of facts to evade tax, and is not meant to apply mechanically to every instance of delayed or unpaid tax. The article emphasizes that later payment of tax does not necessarily erase an earlier default, especially where the statutory conditions for pre-notice protection are not fully satisfied. Articles Goods and Services Tax - GST Mon, 15 Jun 2026 09:10:58 +0530 https://www.taxtmi.com/article/detailed?id=16655