https://www.taxtmi.com/article/detailed?id=17740 Fraud-related input tax credit (ITC) proceedings under Section 74 of the CGST Act, 2017 require a show-cause notice to disclose the facts and circumstances supporting allegations of fraud, wilful misstatement or suppression of facts to evade tax. Merely repeating those expressions is insufficient. A common show-cause notice is not invalid merely because it concerns multiple noticees, provided the allegations and their factual basis are sufficiently disclosed. Individual liability must nevertheless be examined by reference to the person's alleged role, specific transactions and supporting evidence. en-us Fri, 13 Nov 2026 08:46:37 +0530 Fri, 13 Nov 2026 08:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17740 Fraud-related input tax credit (ITC) proceedings under Section 74 of the CGST Act, 2017 require a show-cause notice to disclose the facts and circumstances supporting allegations of fraud, wilful misstatement or suppression of facts to evade tax. Merely repeating those expressions is insufficient. A common show-cause notice is not invalid merely because it concerns multiple noticees, provided the allegations and their factual basis are sufficiently disclosed. Individual liability must nevertheless be examined by reference to the person's alleged role, specific transactions and supporting evidence. Articles Goods and Services Tax - GST Fri, 13 Nov 2026 08:46:37 +0530 https://www.taxtmi.com/article/detailed?id=17740