https://www.taxtmi.com/caselaws?id=801987 Concessional GST treatment under Notification No. 41/2017-Integrated Tax (Rate) requires strict compliance with the direct-movement condition; movement to third-party premises before export falls outside the prescribed routes, so the concession is unavailable. Section 74 recovery and equivalent penalty require fraud, wilful misstatement, or suppression with intent to evade tax. For supplies whose proposed third-party dispatch was disclosed, those elements are not established merely by an incorrect exemption claim; tax must instead be determined under Section 73. An undisclosed supply remains subject to Section 74 demand. Interest follows unpaid tax, statutory penalty applies to Section 73 tax, and cum-tax valuation must be allowed on recalculation. en-us Wed, 28 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801987 Concessional GST treatment under Notification No. 41/2017-Integrated Tax (Rate) requires strict compliance with the direct-movement condition; movement to third-party premises before export falls outside the prescribed routes, so the concession is unavailable. Section 74 recovery and equivalent penalty require fraud, wilful misstatement, or suppression with intent to evade tax. For supplies whose proposed third-party dispatch was disclosed, those elements are not established merely by an incorrect exemption claim; tax must instead be determined under Section 73. An undisclosed supply remains subject to Section 74 demand. Interest follows unpaid tax, statutory penalty applies to Section 73 tax, and cum-tax valuation must be allowed on recalculation. Case-Laws GST Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801987