https://www.taxtmi.com/caselaws?id=797489 Section 74 requires fraud, wilful misstatement or suppression of facts, supported by pleadings and evidence of intent to evade tax. Mere availment of ineligible self-assessed input tax credit does not establish suppression where statutory filings disclose the relevant reconciliation and no evidence shows knowledge of ineligibility or evasive intent. Failure to respond to an audit enquiry or final audit report is likewise insufficient without supporting evidence. A demand cannot be sustained on an audit non-response ground introduced only at the appellate stage, as this breaches natural justice and falls outside the show cause notice. en-us Fri, 21 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797489 Section 74 requires fraud, wilful misstatement or suppression of facts, supported by pleadings and evidence of intent to evade tax. Mere availment of ineligible self-assessed input tax credit does not establish suppression where statutory filings disclose the relevant reconciliation and no evidence shows knowledge of ineligibility or evasive intent. Failure to respond to an audit enquiry or final audit report is likewise insufficient without supporting evidence. A demand cannot be sustained on an audit non-response ground introduced only at the appellate stage, as this breaches natural justice and falls outside the show cause notice. Case-Laws GST Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797489