https://www.taxtmi.com/caselaws?id=794081 Section 74 proceedings under the GST enactments may be sustained where inspection material indicates short payment of tax and the notices allege suppression of facts. However, computational errors in the show cause notice and impugned order, including erroneous treatment of exempt turnover as tax liability for the 2020-2021 period, required reconsideration. The HC did not accept the challenge to the invocation of section 74, but remitted the matters for fresh adjudication on merits with personal hearing and opportunity to file detailed replies and documents. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794081 Section 74 proceedings under the GST enactments may be sustained where inspection material indicates short payment of tax and the notices allege suppression of facts. However, computational errors in the show cause notice and impugned order, including erroneous treatment of exempt turnover as tax liability for the 2020-2021 period, required reconsideration. The HC did not accept the challenge to the invocation of section 74, but remitted the matters for fresh adjudication on merits with personal hearing and opportunity to file detailed replies and documents. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794081