https://www.taxtmi.com/caselaws?id=472464 Invocation of Section 74 based on alleged suppression of facts was under scrutiny because the show-cause notice and adjudication order did not prima facie establish intent to evade tax. State flour-milling guidelines restricting private commercial milling by empanelled mills, together with the admitted prescribed price structure, required consideration in assessing whether the declared transaction value could be questioned absent a specific fraud allegation. Further recovery of the balance demand remained stayed pending the next hearing, with no final adjudication on the merits. en-us Tue, 05 Aug 2025 00:00:00 +0530 Tue, 13 Oct 2026 13:41:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472464 Invocation of Section 74 based on alleged suppression of facts was under scrutiny because the show-cause notice and adjudication order did not prima facie establish intent to evade tax. State flour-milling guidelines restricting private commercial milling by empanelled mills, together with the admitted prescribed price structure, required consideration in assessing whether the declared transaction value could be questioned absent a specific fraud allegation. Further recovery of the balance demand remained stayed pending the next hearing, with no final adjudication on the merits. Case-Laws GST Tue, 05 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472464