https://www.taxtmi.com/forum/issue?id=120963 Invocation of Section 74 on a GSTR-2A and GSTR-3B mismatch requires a proper show cause notice with detailed allegations of fraud, wilful misstatement or suppression; a DRC-01 summary under Rule 142 is not treated as a substitute where it does not contain the statutory basis of demand. On appeal, the suggested approach is to challenge the validity of the proceedings for want of SCN and natural justice, while also filing reconciliation, invoices and supporting records on merits. Section 160 is described as curing only minor defects, not the absence of a mandatory notice or the ingredients of Section 74. en-us Mon, 15 Jun 2026 11:49:21 +0530 Fri, 19 Jun 2026 10:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120963 Invocation of Section 74 on a GSTR-2A and GSTR-3B mismatch requires a proper show cause notice with detailed allegations of fraud, wilful misstatement or suppression; a DRC-01 summary under Rule 142 is not treated as a substitute where it does not contain the statutory basis of demand. On appeal, the suggested approach is to challenge the validity of the proceedings for want of SCN and natural justice, while also filing reconciliation, invoices and supporting records on merits. Section 160 is described as curing only minor defects, not the absence of a mandatory notice or the ingredients of Section 74. Discussion-Forum GST Mon, 15 Jun 2026 11:49:21 +0530 https://www.taxtmi.com/forum/issue?id=120963