{"id":77185,"date":"2026-10-30T09:48:57","date_gmt":"2026-10-30T09:48:57","guid":{"rendered":""},"modified":"2026-10-30T09:48:57","modified_gmt":"2026-10-30T09:48:57","slug":"section-74-requires-proven-intent-to-evade-delayed-gst-returns-alone-require-liability-consideration-under-section-73","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77185","title":{"rendered":"Section 74 requires proven intent to evade; delayed GST returns alone require liability consideration under Section 73."},"content":{"rendered":"<p>Section 74 requires proven intent to evade; delayed GST returns alone require liability consideration under Section 73.<br \/>Case-Laws<br \/>GST<br \/>Section 74 applies only where unpaid or short-paid GST is attributable to fraud, wilful misstatement, or suppression of facts with intent to evade tax, supported by material on record. Delayed filing of returns alone does not satisfy those conditions where the subsequently filed returns correctly disclose turnover and tax liability, no material information remains undeclared, and tax with applicable interest has been paid before proceedings begin. Where Section 74 is inapplicable, liability may still require determination under Section 73 read with Section 75(2) by the original adjudicating authority within the statutory time limit.<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=105619\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 74 requires proven intent to evade; delayed GST returns alone require liability consideration under Section 73.Case-LawsGSTSection 74 applies only where unpaid or short-paid GST is attributable to fraud, wilful misstatement, or suppression of f&#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-77185","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77185","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=77185"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77185\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}