https://www.taxtmi.com/caselaws?id=800131 Section 74(1) of the CGST Act applies only where tax non-payment or short-payment results from fraud, wilful misstatement, or suppression of facts intended to evade tax. Delayed GST payment, belated GSTR-3B filing, or short payment of interest does not independently establish these conditions. A show-cause notice must set out foundational facts and supporting material for an allegation of deliberate tax evasion; merely repeating statutory language is insufficient. Where tax and interest were paid before issuance of the notice and no material demonstrated intent to evade tax, proceedings under Section 74(1) were unsustainable. en-us Tue, 29 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800131 Section 74(1) of the CGST Act applies only where tax non-payment or short-payment results from fraud, wilful misstatement, or suppression of facts intended to evade tax. Delayed GST payment, belated GSTR-3B filing, or short payment of interest does not independently establish these conditions. A show-cause notice must set out foundational facts and supporting material for an allegation of deliberate tax evasion; merely repeating statutory language is insufficient. Where tax and interest were paid before issuance of the notice and no material demonstrated intent to evade tax, proceedings under Section 74(1) were unsustainable. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800131