https://www.taxtmi.com/caselaws?id=800827 Tax determinations under Section 74 cannot be retained once fraud, wilful misstatement, collusion and suppression are found absent and that provision is inapplicable. Potential applicability of the limitation period under Section 73 does not validate a demand issued and confirmed under Section 74. Penalty under Section 73(9) cannot be substituted at the appellate stage where the show-cause notice proposed penalty only under Section 74(1), because doing so exceeds the scope of the notice. Accordingly, both the tax demand under the inapplicable provision and the substituted penalty are unsustainable. 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=800827 Tax determinations under Section 74 cannot be retained once fraud, wilful misstatement, collusion and suppression are found absent and that provision is inapplicable. Potential applicability of the limitation period under Section 73 does not validate a demand issued and confirmed under Section 74. Penalty under Section 73(9) cannot be substituted at the appellate stage where the show-cause notice proposed penalty only under Section 74(1), because doing so exceeds the scope of the notice. Accordingly, both the tax demand under the inapplicable provision and the substituted penalty are unsustainable. Case-Laws GST Thu, 08 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800827