https://www.taxtmi.com/article/detailed?id=17044 Section 74 GST notices alleging fraud, suppression or wrongful input tax credit must set out case-specific facts, the basis for invoking the provision, relied-upon material and the proposed liability. Mere reproduction of statutory language does not provide a meaningful opportunity to respond. Natural justice requires disclosure of relevant documents where the department relies on supplier information, digital data, statements or transport records. Recovery and bank attachment must rest on a legally sustainable notice, and taxpayers should request particulars and documents in writing while preserving records relevant to the allegations. en-us Tue, 28 Jul 2026 08:31:53 +0530 Tue, 28 Jul 2026 08:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17044 Section 74 GST notices alleging fraud, suppression or wrongful input tax credit must set out case-specific facts, the basis for invoking the provision, relied-upon material and the proposed liability. Mere reproduction of statutory language does not provide a meaningful opportunity to respond. Natural justice requires disclosure of relevant documents where the department relies on supplier information, digital data, statements or transport records. Recovery and bank attachment must rest on a legally sustainable notice, and taxpayers should request particulars and documents in writing while preserving records relevant to the allegations. Articles Goods and Services Tax - GST Tue, 28 Jul 2026 08:31:53 +0530 https://www.taxtmi.com/article/detailed?id=17044