{"id":74385,"date":"2025-11-14T10:48:29","date_gmt":"2025-11-14T05:18:29","guid":{"rendered":""},"modified":"2025-11-14T10:48:29","modified_gmt":"2025-11-14T05:18:29","slug":"section-74-invocation-requires-clear-allegation-of-fraud-wilful-misstatement-or-suppression-notices-defective-section-73-recovery-possible","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74385","title":{"rendered":"Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible"},"content":{"rendered":"<p>Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possible<br \/>Case-Laws<br \/>GST<br \/>HC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, holding that invocation of the extended limitation provision requires clear allegation that non-payment, short payment, erroneous refund or wrongful ITC availing arose from fraud, wilful misstatement or suppression of facts. The notices <\/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=94173\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 74 invocation requires clear allegation of fraud, wilful misstatement or suppression; notices defective, Section 73 recovery possibleCase-LawsGSTHC quashed impugned show cause notices and orders issued under Section 74 of the TNGST Act, 2017, hold<\/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-74385","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74385","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=74385"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74385\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74385"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74385"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}