{"id":77284,"date":"2026-11-07T13:01:28","date_gmt":"2026-11-07T13:01:28","guid":{"rendered":""},"modified":"2026-11-07T13:01:28","modified_gmt":"2026-11-07T13:01:28","slug":"audit-based-gst-fraud-demands-require-evidence-of-deliberate-wrongdoing-with-fresh-determination-and-limitation-affecting-recovery-across-different-years","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77284","title":{"rendered":"Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different years."},"content":{"rendered":"<p>Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different years.<br \/>Case-Laws<br \/>GST<br \/>Section 74 GST demands require evidence that fraud, wilful misrepresentation or suppression caused short-payment, with the foundational facts disclosed in the show-cause notice. Audit discrepancies based on taxpayer-produced records and failure to pay before audit do not, without evidence of deliberate non-disclosure, establish wilful suppression. An uncontroverted turnover-based exemption explained the non-filing of GSTR-9C and accounts. Where the section 74 grounds fail, section 75(2) provides for fresh tax determination as if notice had been issued under section 73(1). Further recovery for 2017-18 was time-barred; fresh determination for 2018-19 and 2019-20 required notice and an adequate hearing.<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=105942\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Audit-based GST fraud demands require evidence of deliberate wrongdoing, with fresh determination and limitation affecting recovery across different years.Case-LawsGSTSection 74 GST demands require evidence that fraud, wilful misrepresentation or suppr&#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-77284","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77284","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=77284"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77284\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77284"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77284"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77284"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}