{"id":72164,"date":"2025-07-29T10:49:02","date_gmt":"2025-07-29T05:19:02","guid":{"rendered":""},"modified":"2025-07-29T10:49:02","modified_gmt":"2025-07-29T05:19:02","slug":"section-73-74-gst-proceedings-cannot-be-based-solely-on-turnover-discrepancy-without-fraud-or-suppression-evidence","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72164","title":{"rendered":"Section 73\/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression Evidence"},"content":{"rendered":"<p>Section 73\/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression Evidence<\/p>\n<p>GST<br \/>The HC held that initiation of proceedings under Section 73\/74 of the GST Act for tax determination based solely on the discrepancy between turnover declared in the E-way bill and Form GSTR-9, absent any allegation of fraud, willful misstatement, or suppression, is impermissible. The respondent authority lacked jurisdiction to proceed under Section 73\/74 without eviden<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91041\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 73\/74 GST Proceedings Cannot Be Based Solely on Turnover Discrepancy Without Fraud or Suppression EvidenceGSTThe HC held that initiation of proceedings under Section 73\/74 of the GST Act for tax determination based solely on the discrepancy betwee<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72164","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72164","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72164"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72164\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72164"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72164"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72164"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}