https://www.taxtmi.com/article/detailed?id=17301 Section 74 invocation for an extended GST demand period requires a show cause notice to contain specific allegations and material facts supporting fraud, wilful misstatement, or suppression of facts to evade tax. Mechanical or alternative use of these expressions, without identifying the relevant conduct and evidentiary basis, does not establish extended limitation. Non-payment of GST alone is insufficient. Investigation must disclose material evidence of the statutory ingredients, and that evidence must form part of the show cause notice. en-us Thu, 27 Aug 2026 08:35:47 +0530 Thu, 27 Aug 2026 08:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17301 Section 74 invocation for an extended GST demand period requires a show cause notice to contain specific allegations and material facts supporting fraud, wilful misstatement, or suppression of facts to evade tax. Mechanical or alternative use of these expressions, without identifying the relevant conduct and evidentiary basis, does not establish extended limitation. Non-payment of GST alone is insufficient. Investigation must disclose material evidence of the statutory ingredients, and that evidence must form part of the show cause notice. Articles Goods and Services Tax - GST Thu, 27 Aug 2026 08:35:47 +0530 https://www.taxtmi.com/article/detailed?id=17301