https://www.taxtmi.com/circulars?id=71159 Proper Officers are directed to recover unpaid GST revenue from defunct food-delivery platform dealers for offline and online transactions undertaken during periods of registration suspension or cancellation. Action is to proceed under section 74 of the DGST Act, 2017 where deliberate tax evasion through fraud, wilful misstatement, or suppression of facts is involved. Identified firms must be reassessed following due procedure, and details of suspended registrations must be shared with field officers for strict monitoring and revenue protection. en-us Wed, 25 Feb 2026 00:00:00 +0530 Mon, 07 Sep 2026 12:06:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71159 Proper Officers are directed to recover unpaid GST revenue from defunct food-delivery platform dealers for offline and online transactions undertaken during periods of registration suspension or cancellation. Action is to proceed under section 74 of the DGST Act, 2017 where deliberate tax evasion through fraud, wilful misstatement, or suppression of facts is involved. Identified firms must be reassessed following due procedure, and details of suspended registrations must be shared with field officers for strict monitoring and revenue protection. Circulars GST - States Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71159