https://www.taxtmi.com/caselaws?id=800293 Section 74 of the Himachal Pradesh Goods and Services Tax Act, 2017 permits extended-limitation action for wrongful availment or utilisation of input tax credit only where fraud, wilful misstatement, or suppression of facts to evade tax is specifically established. A show-cause notice must disclose the foundational facts, identify the precise conduct alleged, and correlate that conduct with a categorical statutory charge. Mechanical or alternative recitals of fraud, wilful misstatement, and suppression, without explaining the attributed conduct and its basis, do not validly invoke Section 74. The notice was therefore set aside. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800293 Section 74 of the Himachal Pradesh Goods and Services Tax Act, 2017 permits extended-limitation action for wrongful availment or utilisation of input tax credit only where fraud, wilful misstatement, or suppression of facts to evade tax is specifically established. A show-cause notice must disclose the foundational facts, identify the precise conduct alleged, and correlate that conduct with a categorical statutory charge. Mechanical or alternative recitals of fraud, wilful misstatement, and suppression, without explaining the attributed conduct and its basis, do not validly invoke Section 74. The notice was therefore set aside. Case-Laws GST Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800293