https://www.taxtmi.com/caselaws?id=798917 Section 74(9) GST notices invoking fraud, wilful misrepresentation or suppression must disclose the foundational facts supporting those allegations. Mere mechanical use of those expressions, without reasons demonstrating application of mind, does not validly invoke the extended recovery mechanism. Notices that omit sufficient reasons and the factual basis for the alleged conduct are invalid and liable to be quashed. en-us Wed, 09 Sep 2026 00:00:00 +0530 Mon, 14 Sep 2026 08:32:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798917 Section 74(9) GST notices invoking fraud, wilful misrepresentation or suppression must disclose the foundational facts supporting those allegations. Mere mechanical use of those expressions, without reasons demonstrating application of mind, does not validly invoke the extended recovery mechanism. Notices that omit sufficient reasons and the factual basis for the alleged conduct are invalid and liable to be quashed. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798917