https://www.taxtmi.com/caselaws?id=797249 Section 74 may be invoked only where a show cause notice discloses fraud, wilful misstatement, or suppression of material facts with intent to evade tax. Absence of these statutory ingredients deprives the notice of the jurisdictional basis required for proceedings under that provision. A notice that merely invokes Section 74 without setting out the relevant allegations is invalid and liable to be set aside, while leaving open the possibility of issuing a fresh notice in accordance with law. en-us Fri, 07 Aug 2026 00:00:00 +0530 Wed, 19 Aug 2026 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797249 Section 74 may be invoked only where a show cause notice discloses fraud, wilful misstatement, or suppression of material facts with intent to evade tax. Absence of these statutory ingredients deprives the notice of the jurisdictional basis required for proceedings under that provision. A notice that merely invokes Section 74 without setting out the relevant allegations is invalid and liable to be set aside, while leaving open the possibility of issuing a fresh notice in accordance with law. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797249