https://www.taxtmi.com/article/detailed?id=17348 Section 74 of the CGST Act may be invoked where the Proper Officer forms a prima facie, rational view from available material that tax short-payment, erroneous refund, or wrongful input tax credit is attributable to fraud, wilful misstatement, or suppression of facts. Materials from scrutiny, audit, inspection, intelligence, or investigation may support that view, provided the statutory satisfaction remains that of the Proper Officer. Where the fraud-based allegations are not established during adjudication, Section 75(2) permits determination as though the notice had been issued under Section 73, without retrospective invalidation of the proceedings. en-us Fri, 04 Sep 2026 08:25:14 +0530 Fri, 04 Sep 2026 08:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17348 Section 74 of the CGST Act may be invoked where the Proper Officer forms a prima facie, rational view from available material that tax short-payment, erroneous refund, or wrongful input tax credit is attributable to fraud, wilful misstatement, or suppression of facts. Materials from scrutiny, audit, inspection, intelligence, or investigation may support that view, provided the statutory satisfaction remains that of the Proper Officer. Where the fraud-based allegations are not established during adjudication, Section 75(2) permits determination as though the notice had been issued under Section 73, without retrospective invalidation of the proceedings. Articles Goods and Services Tax - GST Fri, 04 Sep 2026 08:25:14 +0530 https://www.taxtmi.com/article/detailed?id=17348