https://www.taxtmi.com/caselaws?id=801280 Section 74 permits a consolidated GST demand notice covering multiple financial years where each period is within limitation and the taxpayer's defence and appeal rights are not prejudiced. Prior-year input tax credit reported later, payments under an incorrect tax head, and credit taken under incorrect heads require factual verification of prior benefit, revenue impact, and compliance with Section 49 and Rule 88A. Section 74 requires foundational facts proving fraud, wilful misstatement, or deliberate suppression intended to evade tax; bare allegations based on disclosed returns do not suffice. In their absence, tax, interest, and penalty require determination under the ordinary demand framework. Interest follows tax lawfully determined payable. en-us Fri, 16 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801280 Section 74 permits a consolidated GST demand notice covering multiple financial years where each period is within limitation and the taxpayer's defence and appeal rights are not prejudiced. Prior-year input tax credit reported later, payments under an incorrect tax head, and credit taken under incorrect heads require factual verification of prior benefit, revenue impact, and compliance with Section 49 and Rule 88A. Section 74 requires foundational facts proving fraud, wilful misstatement, or deliberate suppression intended to evade tax; bare allegations based on disclosed returns do not suffice. In their absence, tax, interest, and penalty require determination under the ordinary demand framework. Interest follows tax lawfully determined payable. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801280