https://www.taxtmi.com/article/detailed?id=17366 Section 74 requires proof not only that input tax credit was inadmissible, but also that it was availed or utilised through fraud, wilful misstatement, or deliberate suppression with intent to evade tax. Disclosure in statutory returns or reconciliation statements, audit detection, and failure to answer an audit report do not automatically establish suppression. Fraud-related allegations and supporting evidence must appear in the show cause notice; appellate proceedings cannot introduce new grounds or cure a defective notice. Where fraud is not established, underlying tax liability may still be determined under the ordinary-demand framework, subject to limitation, natural justice and substantive credit conditions. en-us Tue, 08 Sep 2026 08:43:38 +0530 Tue, 08 Sep 2026 08:43:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17366 Section 74 requires proof not only that input tax credit was inadmissible, but also that it was availed or utilised through fraud, wilful misstatement, or deliberate suppression with intent to evade tax. Disclosure in statutory returns or reconciliation statements, audit detection, and failure to answer an audit report do not automatically establish suppression. Fraud-related allegations and supporting evidence must appear in the show cause notice; appellate proceedings cannot introduce new grounds or cure a defective notice. Where fraud is not established, underlying tax liability may still be determined under the ordinary-demand framework, subject to limitation, natural justice and substantive credit conditions. Articles Goods and Services Tax - GST Tue, 08 Sep 2026 08:43:38 +0530 https://www.taxtmi.com/article/detailed?id=17366