https://www.taxtmi.com/article/detailed?id=16670 Section 74 of the CGST regime is stated to be invocable only where there is material evidence of fraud, wilful misstatement, or suppression of facts to evade tax, and not merely because GST remains unpaid. The cited CBIC instructions require that such evidence be available before issuance of a show cause notice and that it be included in the notice itself. The article also states that consolidated multi-year notices are being challenged, and that the timelines for issuing notices and passing orders under sections 73 and 74 are mandatory rather than directory. en-us Tue, 16 Jun 2026 08:35:23 +0530 Wed, 17 Jun 2026 11:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16670 Section 74 of the CGST regime is stated to be invocable only where there is material evidence of fraud, wilful misstatement, or suppression of facts to evade tax, and not merely because GST remains unpaid. The cited CBIC instructions require that such evidence be available before issuance of a show cause notice and that it be included in the notice itself. The article also states that consolidated multi-year notices are being challenged, and that the timelines for issuing notices and passing orders under sections 73 and 74 are mandatory rather than directory. Articles Goods and Services Tax - GST Tue, 16 Jun 2026 08:35:23 +0530 https://www.taxtmi.com/article/detailed?id=16670