https://www.taxtmi.com/caselaws?id=802563 Wilful suppression in audit-based GST demands - Limitation on GST recovery following rejection of section 74 proceedings Wilful suppression in audit-based GST demands - Invocation of section 74 for audit-detected GST discrepancies and non-filing of GSTR-9C and accounts for 2018-19 and 2019-20, without definite evidence of wilful suppression - HELD THAT: - Section 74 requires satisfaction founded on evidence that fraud, wilful misrepresentation or suppression caused the short-payment, with the... ... ... en-us Fri, 06 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802563 Wilful suppression in audit-based GST demands - Limitation on GST recovery following rejection of section 74 proceedings Wilful suppression in audit-based GST demands - Invocation of section 74 for audit-detected GST discrepancies and non-filing of GSTR-9C and accounts for 2018-19 and 2019-20, without definite evidence of wilful suppression - HELD THAT: - Section 74 requires satisfaction founded on evidence that fraud, wilful misrepresentation or suppression caused the short-payment, with the... ... ... Case-Laws GST Fri, 06 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802563