https://www.taxtmi.com/caselaws?id=795091 Section 74 extended limitation may apply where wrongful input tax credit availment and the statutory basis for alleging tax evasion are established. The notes state that admitted excess credit, together with failure to substantiate turnover reconciliation through relevant VAT and GST returns, can support such proceedings. Payment of tax does not by itself discharge interest liability under Section 50 or penalty exposure under Section 74. A turnover mismatch between GSTR-9 and GSTR-9C, where explained through pre-GST sales, inter-State sales and financial-statement reconciliation but unsupported by returns or records, requires reconsideration on submission of supporting documents. en-us Mon, 08 Jun 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795091 Section 74 extended limitation may apply where wrongful input tax credit availment and the statutory basis for alleging tax evasion are established. The notes state that admitted excess credit, together with failure to substantiate turnover reconciliation through relevant VAT and GST returns, can support such proceedings. Payment of tax does not by itself discharge interest liability under Section 50 or penalty exposure under Section 74. A turnover mismatch between GSTR-9 and GSTR-9C, where explained through pre-GST sales, inter-State sales and financial-statement reconciliation but unsupported by returns or records, requires reconsideration on submission of supporting documents. Case-Laws GST Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795091