https://www.taxtmi.com/article/detailed?id=17055 Voluntary GST payment does not automatically bar proceedings under Section 74 where fraud, wilful misstatement or suppression is alleged and remains uncontested. The pre-notice payment mechanism requires payment of tax, applicable interest and prescribed penalty, with written intimation to the proper officer. Incomplete payment may permit Section 74 proceedings to continue. The article also highlights that admissions of liability during adjudication and failure to contest suppression allegations may prevent a taxpayer from taking an inconsistent position in writ proceedings. en-us Wed, 29 Jul 2026 08:23:03 +0530 Wed, 29 Jul 2026 08:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17055 Voluntary GST payment does not automatically bar proceedings under Section 74 where fraud, wilful misstatement or suppression is alleged and remains uncontested. The pre-notice payment mechanism requires payment of tax, applicable interest and prescribed penalty, with written intimation to the proper officer. Incomplete payment may permit Section 74 proceedings to continue. The article also highlights that admissions of liability during adjudication and failure to contest suppression allegations may prevent a taxpayer from taking an inconsistent position in writ proceedings. Articles Goods and Services Tax - GST Wed, 29 Jul 2026 08:23:03 +0530 https://www.taxtmi.com/article/detailed?id=17055