https://www.taxtmi.com/caselaws?id=794171 Prima facie wrongful availment and utilisation of input tax credit beyond GSTR-2A, together with material indicating suppression of facts and intent to evade tax, justified invocation of the extended limitation period under Section 74 of the GST enactments. The Court rejected the limitation challenge, noting that the threshold for invoking Section 74 is lower than under the earlier indirect tax regime, and also referred to indications of non-discharge of reverse charge liability on commissions received from foreign booking agencies. The impugned orders were sustained and the writ petitions were dismissed, leaving the assessee to pursue the statutory appellate remedy on merits. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794171 Prima facie wrongful availment and utilisation of input tax credit beyond GSTR-2A, together with material indicating suppression of facts and intent to evade tax, justified invocation of the extended limitation period under Section 74 of the GST enactments. The Court rejected the limitation challenge, noting that the threshold for invoking Section 74 is lower than under the earlier indirect tax regime, and also referred to indications of non-discharge of reverse charge liability on commissions received from foreign booking agencies. The impugned orders were sustained and the writ petitions were dismissed, leaving the assessee to pursue the statutory appellate remedy on merits. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794171