https://www.taxtmi.com/article/detailed?id=17413 Direct proceedings under Section 74A may be initiated without prior return scrutiny where independent information indicates wrongful input tax credit, fictitious invoices, non-existent suppliers, or fabricated transactions. Section 61 and Rule 99 remain applicable where return scrutiny has actually been initiated and may be an important safeguard where action rests solely on return-based discrepancies. A show cause notice invoking fraud, wilful misstatement, or suppression must disclose foundational factual allegations, though their truth is determined in adjudication. Independent information permits direct initiation, not determination of liability without a proper hearing and evaluation of evidence. en-us Wed, 16 Sep 2026 08:39:34 +0530 Wed, 16 Sep 2026 08:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17413 Direct proceedings under Section 74A may be initiated without prior return scrutiny where independent information indicates wrongful input tax credit, fictitious invoices, non-existent suppliers, or fabricated transactions. Section 61 and Rule 99 remain applicable where return scrutiny has actually been initiated and may be an important safeguard where action rests solely on return-based discrepancies. A show cause notice invoking fraud, wilful misstatement, or suppression must disclose foundational factual allegations, though their truth is determined in adjudication. Independent information permits direct initiation, not determination of liability without a proper hearing and evaluation of evidence. Articles Goods and Services Tax - GST Wed, 16 Sep 2026 08:39:34 +0530 https://www.taxtmi.com/article/detailed?id=17413