https://www.taxtmi.com/article/detailed?id=17415 Section 74 of the CGST Act requires factual grounds for fraud, wilful misstatement, or suppression of facts with intent to evade tax before extended limitation may be invoked. Input tax credit mismatches, reconciliation differences, reporting errors, and audit objections may justify verification, but do not by themselves establish deliberate evasion. A show cause notice must identify the alleged suppression, wilfulness, and connection with tax evasion. The Proper Officer must independently assess the facts; protective demands or relabelling a time-barred discrepancy as suppression cannot replace the statutory threshold. en-us Wed, 16 Sep 2026 08:39:43 +0530 Wed, 16 Sep 2026 08:39:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17415 Section 74 of the CGST Act requires factual grounds for fraud, wilful misstatement, or suppression of facts with intent to evade tax before extended limitation may be invoked. Input tax credit mismatches, reconciliation differences, reporting errors, and audit objections may justify verification, but do not by themselves establish deliberate evasion. A show cause notice must identify the alleged suppression, wilfulness, and connection with tax evasion. The Proper Officer must independently assess the facts; protective demands or relabelling a time-barred discrepancy as suppression cannot replace the statutory threshold. Articles Goods and Services Tax - GST Wed, 16 Sep 2026 08:39:43 +0530 https://www.taxtmi.com/article/detailed?id=17415