https://www.taxtmi.com/article/detailed?id=17402 Section 74 requires fraud, wilful misstatement, or suppression of facts with intent to evade tax; mere GST non-payment is insufficient. Material evidence of those elements must be included in the show-cause notice. Section 74A introduces a common limitation period for fraud and non-fraud cases, while retaining the fraud distinction at adjudication for higher penalties where intentional tax evasion or ineligible input tax credit is established. Legacy-period notices under Section 74 may therefore be examined for whether they disclose the necessary factual basis for invoking the fraud-based provision. en-us Mon, 14 Sep 2026 08:32:58 +0530 Mon, 14 Sep 2026 08:32:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17402 Section 74 requires fraud, wilful misstatement, or suppression of facts with intent to evade tax; mere GST non-payment is insufficient. Material evidence of those elements must be included in the show-cause notice. Section 74A introduces a common limitation period for fraud and non-fraud cases, while retaining the fraud distinction at adjudication for higher penalties where intentional tax evasion or ineligible input tax credit is established. Legacy-period notices under Section 74 may therefore be examined for whether they disclose the necessary factual basis for invoking the fraud-based provision. Articles Goods and Services Tax - GST Mon, 14 Sep 2026 08:32:58 +0530 https://www.taxtmi.com/article/detailed?id=17402