https://www.taxtmi.com/article/detailed?id=16751 section 74A is presented as a taxpayer-favourable change because it curbs the period for issuing GST show cause notices under section 74. The article states that section 74 should be used only where there is material evidence of fraud, wilful misstatement, or suppression of facts to evade tax, and not for mere non-payment of GST. It also recommends year-wise and issue-wise breakup of demands, separate notices for each tax period, and compliance with CBIC instructions while issuing show cause notices. en-us Thu, 25 Jun 2026 08:28:31 +0530 Thu, 25 Jun 2026 08:28:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16751 section 74A is presented as a taxpayer-favourable change because it curbs the period for issuing GST show cause notices under section 74. The article states that section 74 should be used only where there is material evidence of fraud, wilful misstatement, or suppression of facts to evade tax, and not for mere non-payment of GST. It also recommends year-wise and issue-wise breakup of demands, separate notices for each tax period, and compliance with CBIC instructions while issuing show cause notices. Articles Goods and Services Tax - GST Thu, 25 Jun 2026 08:28:31 +0530 https://www.taxtmi.com/article/detailed?id=16751