https://www.taxtmi.com/article/detailed?id=17286 Section 74 may be invoked only where the show cause notice itself states material facts supporting fraud, wilful misstatement or suppression of facts. General statutory labels, investigation reports, annexures, or subsequent pleadings cannot cure a notice that fails to disclose the factual basis for deliberate wrongdoing. Tax discrepancies, disputed input tax credit, and supplier-registration issues may justify inquiry but do not automatically establish fraud. Where Section 73 is time-barred, extended limitation under Section 74 depends on a clear, specific, and factually supported allegation in the notice. en-us Wed, 26 Aug 2026 08:30:19 +0530 Wed, 26 Aug 2026 08:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17286 Section 74 may be invoked only where the show cause notice itself states material facts supporting fraud, wilful misstatement or suppression of facts. General statutory labels, investigation reports, annexures, or subsequent pleadings cannot cure a notice that fails to disclose the factual basis for deliberate wrongdoing. Tax discrepancies, disputed input tax credit, and supplier-registration issues may justify inquiry but do not automatically establish fraud. Where Section 73 is time-barred, extended limitation under Section 74 depends on a clear, specific, and factually supported allegation in the notice. Articles Goods and Services Tax - GST Wed, 26 Aug 2026 08:30:19 +0530 https://www.taxtmi.com/article/detailed?id=17286