https://www.taxtmi.com/article/detailed?id=17363 Section 74 requires specific evidence that wrongful ITC arose from fraud, wilful misstatement, or suppression of facts with intent to evade tax. Mere inadmissibility of ITC, an incorrect claim, or failure to respond during audit does not by itself establish culpable suppression. The show cause notice must disclose the factual foundation and supporting material for the alleged conduct. Information already reflected in GST returns, reconciliation statements, financial records, or portal disclosures cannot readily be treated as suppressed. A new factual basis for invoking Section 74 cannot be introduced at the appellate stage when it was absent from the original notice. en-us Tue, 08 Sep 2026 08:43:18 +0530 Tue, 08 Sep 2026 08:43:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17363 Section 74 requires specific evidence that wrongful ITC arose from fraud, wilful misstatement, or suppression of facts with intent to evade tax. Mere inadmissibility of ITC, an incorrect claim, or failure to respond during audit does not by itself establish culpable suppression. The show cause notice must disclose the factual foundation and supporting material for the alleged conduct. Information already reflected in GST returns, reconciliation statements, financial records, or portal disclosures cannot readily be treated as suppressed. A new factual basis for invoking Section 74 cannot be introduced at the appellate stage when it was absent from the original notice. Articles Goods and Services Tax - GST Tue, 08 Sep 2026 08:43:18 +0530 https://www.taxtmi.com/article/detailed?id=17363