https://www.taxtmi.com/caselaws?id=799467 Voluntary payment of tax demanded for fraudulent transactions under Section 74 does not remove consequential liability for interest and penalty where the taxpayer neither disputes the original notice nor challenges the basis for invoking Section 74. Acceptance of the tax demand without objection amounts to acquiescence in the notice's allegations and findings, so no further determination of fraud is required. Subsequent proceedings limited to computing and recovering interest and penalty remain valid. Tax payment alone does not establish non-compliance with Section 74(5) or defeat interest and penalty leviable under Section 74(9). en-us Thu, 17 Sep 2026 00:00:00 +0530 Tue, 22 Sep 2026 09:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799467 Voluntary payment of tax demanded for fraudulent transactions under Section 74 does not remove consequential liability for interest and penalty where the taxpayer neither disputes the original notice nor challenges the basis for invoking Section 74. Acceptance of the tax demand without objection amounts to acquiescence in the notice's allegations and findings, so no further determination of fraud is required. Subsequent proceedings limited to computing and recovering interest and penalty remain valid. Tax payment alone does not establish non-compliance with Section 74(5) or defeat interest and penalty leviable under Section 74(9). Case-Laws GST Thu, 17 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799467