{"id":77085,"date":"2026-10-23T12:02:46","date_gmt":"2026-10-23T12:02:46","guid":{"rendered":""},"modified":"2026-10-23T12:02:46","modified_gmt":"2026-10-23T12:02:46","slug":"section-74-proceedings-require-audit-based-material-supporting-wilful-suppression-while-statutory-appeals-generally-displace-writ-review-of-merits","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77085","title":{"rendered":"Section 74 proceedings require audit-based material supporting wilful suppression, while statutory appeals generally displace writ review of merits."},"content":{"rendered":"<p>Section 74 proceedings require audit-based material supporting wilful suppression, while statutory appeals generally displace writ review of merits.<br \/>Case-Laws<br \/>GST<br \/>Section 74 proceedings for audit-detected GST non-payment or short payment require the proper officer to identify the applicable statutory provision and disclose material supporting satisfaction regarding wilful suppression. A show-cause notice may rely on audit findings, the final audit report and allegations that defaults would otherwise have remained undetected; sufficiency of that satisfaction is not ordinarily examined in writ jurisdiction. Where the notice discloses no jurisdictional error or non-application of mind, an efficacious statutory appeal generally precludes writ review of the merits of an order-in-original. Merits may instead be pursued through the statutory appellate remedy.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105347\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 74 proceedings require audit-based material supporting wilful suppression, while statutory appeals generally displace writ review of merits.Case-LawsGSTSection 74 proceedings for audit-detected GST non-payment or short payment require the prope&#8230;<\/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-77085","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77085","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=77085"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77085\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77085"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77085"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}