https://www.taxtmi.com/caselaws?id=794862 Section 74 extended limitation may be invoked where records show admitted discrepancies between GSTR-1 and GSTR-3B and non-payment of tax for the relevant period, including subsequent periods. Notices, inspection reports and available material may establish failure to discharge tax liability, supporting the extended-period action. A levy connected with delayed filing of annual returns in GSTR-9 and GSTR-9C must be characterised as a late fee rather than a general penalty. The levy description and corresponding revenue abstract require correction through a corrigendum to reflect its true nature. en-us Mon, 08 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794862 Section 74 extended limitation may be invoked where records show admitted discrepancies between GSTR-1 and GSTR-3B and non-payment of tax for the relevant period, including subsequent periods. Notices, inspection reports and available material may establish failure to discharge tax liability, supporting the extended-period action. A levy connected with delayed filing of annual returns in GSTR-9 and GSTR-9C must be characterised as a late fee rather than a general penalty. The levy description and corresponding revenue abstract require correction through a corrigendum to reflect its true nature. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794862