https://www.taxtmi.com/article/detailed?id=17505 Invocation of Section 74(1) of the CGST Act is confined to cases involving fraud, wilful misstatement, or suppression of facts undertaken to evade tax. Non-payment or delayed payment of GST alone is insufficient. Investigations must yield material evidence of the relevant elements, and the show-cause notice must set out that evidence. A notice lacking foundational facts of fraud, wilful misstatement, or suppression cannot rest merely on delayed tax payment. en-us Thu, 01 Oct 2026 07:44:09 +0530 Thu, 01 Oct 2026 07:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17505 Invocation of Section 74(1) of the CGST Act is confined to cases involving fraud, wilful misstatement, or suppression of facts undertaken to evade tax. Non-payment or delayed payment of GST alone is insufficient. Investigations must yield material evidence of the relevant elements, and the show-cause notice must set out that evidence. A notice lacking foundational facts of fraud, wilful misstatement, or suppression cannot rest merely on delayed tax payment. Articles Goods and Services Tax - GST Thu, 01 Oct 2026 07:44:09 +0530 https://www.taxtmi.com/article/detailed?id=17505