https://www.taxtmi.com/caselaws?id=800841 Section 74 proceedings require prima facie material showing fraud, wilful misstatement, or suppression of facts intended to evade tax. Where the relevant turnover had already been examined in audit, tax liability was discharged, and audit closure was intimated, the available material did not prima facie establish those statutory conditions. Treating a turnover adjustment as wilful misstatement was therefore insufficient at the interim stage. Coercive action under the Section 74 order was restrained pending the next hearing. en-us Wed, 07 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800841 Section 74 proceedings require prima facie material showing fraud, wilful misstatement, or suppression of facts intended to evade tax. Where the relevant turnover had already been examined in audit, tax liability was discharged, and audit closure was intimated, the available material did not prima facie establish those statutory conditions. Treating a turnover adjustment as wilful misstatement was therefore insufficient at the interim stage. Coercive action under the Section 74 order was restrained pending the next hearing. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800841