https://www.taxtmi.com/article/detailed?id=16879 Invocation of Section 74 of the CGST Act requires a proper opportunity to the assessee to place material on record where the assessee disputes the demand and asserts genuine supply of goods. A mere reversal of input tax credit does not by itself establish fraud, wilful misstatement or suppression of facts, and the possibility that Section 74 was incorrectly invoked cannot be ruled out unless documentary evidence is allowed to be produced. en-us Thu, 09 Jul 2026 08:36:33 +0530 Thu, 09 Jul 2026 08:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16879 Invocation of Section 74 of the CGST Act requires a proper opportunity to the assessee to place material on record where the assessee disputes the demand and asserts genuine supply of goods. A mere reversal of input tax credit does not by itself establish fraud, wilful misstatement or suppression of facts, and the possibility that Section 74 was incorrectly invoked cannot be ruled out unless documentary evidence is allowed to be produced. Articles Goods and Services Tax - GST Thu, 09 Jul 2026 08:36:33 +0530 https://www.taxtmi.com/article/detailed?id=16879