https://www.taxtmi.com/caselaws?id=802061 Section 74 applies only where unpaid or short-paid tax results from fraud, wilful misstatement, or suppression intended to evade tax. Delayed GST return filing alone does not meet those conditions where filed returns correctly disclose turnover, rate and liability, and tax and interest are paid before Section 74 proceedings begin. If Section 74 proceedings are unsustainable, any ordinary-demand determination under Section 73 must be made by the proper officer under Section 75(2) within statutory limits; an appellate authority cannot directly modify the penalty under Section 73. Fraud-based proceedings therefore fail, while any Section 73 liability requires lawful determination by the proper officer. en-us Thu, 29 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 08:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802061 Section 74 applies only where unpaid or short-paid tax results from fraud, wilful misstatement, or suppression intended to evade tax. Delayed GST return filing alone does not meet those conditions where filed returns correctly disclose turnover, rate and liability, and tax and interest are paid before Section 74 proceedings begin. If Section 74 proceedings are unsustainable, any ordinary-demand determination under Section 73 must be made by the proper officer under Section 75(2) within statutory limits; an appellate authority cannot directly modify the penalty under Section 73. Fraud-based proceedings therefore fail, while any Section 73 liability requires lawful determination by the proper officer. Case-Laws GST Thu, 29 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802061