https://www.taxtmi.com/article/detailed?id=17289 Invocation of section 74 of the CGST Act is confined to cases supported by material evidence of fraud, wilful misstatement, or suppression of facts with intent to evade tax. Mere non-payment of GST or mere availment of ineligible self-assessed input tax credit does not, without further contrary evidence, constitute suppression. Failure to respond to an audit enquiry or final audit report also does not by itself establish suppression. Interest on ineligible input tax credit is attracted upon utilisation rather than merely upon availment. en-us Wed, 26 Aug 2026 08:30:35 +0530 Wed, 26 Aug 2026 08:30:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17289 Invocation of section 74 of the CGST Act is confined to cases supported by material evidence of fraud, wilful misstatement, or suppression of facts with intent to evade tax. Mere non-payment of GST or mere availment of ineligible self-assessed input tax credit does not, without further contrary evidence, constitute suppression. Failure to respond to an audit enquiry or final audit report also does not by itself establish suppression. Interest on ineligible input tax credit is attracted upon utilisation rather than merely upon availment. Articles Goods and Services Tax - GST Wed, 26 Aug 2026 08:30:35 +0530 https://www.taxtmi.com/article/detailed?id=17289