https://www.taxtmi.com/caselaws?id=802347 An extended-period GST notice under Section 74 requires material supporting fraud, wilful misstatement or suppression of facts with intent to evade tax; mere non-payment or erroneous self-assessment is insufficient. Disclosure of price-adjustment receipts in income-tax and GST filings, bills without GST charges and a bona fide belief in exemption do not, without supporting material, establish deliberate evasion. An unsupported notice is without jurisdiction and, where time-barred, cannot sustain related penalty, surcharge or interest. Statutory remedies do not bar a writ challenge where an authority acts without or beyond jurisdiction. The substantive GST taxability of the price adjustments remains undetermined. en-us Wed, 09 Sep 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802347 An extended-period GST notice under Section 74 requires material supporting fraud, wilful misstatement or suppression of facts with intent to evade tax; mere non-payment or erroneous self-assessment is insufficient. Disclosure of price-adjustment receipts in income-tax and GST filings, bills without GST charges and a bona fide belief in exemption do not, without supporting material, establish deliberate evasion. An unsupported notice is without jurisdiction and, where time-barred, cannot sustain related penalty, surcharge or interest. Statutory remedies do not bar a writ challenge where an authority acts without or beyond jurisdiction. The substantive GST taxability of the price adjustments remains undetermined. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802347