https://www.taxtmi.com/caselaws?id=800828 Wilful suppression must be supported by specific facts identifying suppressed material, the required disclosure, and the prescribed return, statement, report, or document. Failure to reverse input tax credit because suppliers were not paid within the stipulated period, without more, does not establish suppression or justify penalty under Section 74(1). Audit detection alone cannot prove wilful suppression, and Revenue bears that burden. Grounds absent from the show cause notice cannot be added at the second appellate stage. On these principles, the Section 74(1) penalty was set aside in favour of the assessee. en-us Thu, 08 Oct 2026 00:00:00 +0530 Mon, 12 Oct 2026 04:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800828 Wilful suppression must be supported by specific facts identifying suppressed material, the required disclosure, and the prescribed return, statement, report, or document. Failure to reverse input tax credit because suppliers were not paid within the stipulated period, without more, does not establish suppression or justify penalty under Section 74(1). Audit detection alone cannot prove wilful suppression, and Revenue bears that burden. Grounds absent from the show cause notice cannot be added at the second appellate stage. On these principles, the Section 74(1) penalty was set aside in favour of the assessee. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800828