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Goods and Services Tax | GST Section 74 Fraud Cannot Be Presumed from Tax Discrepancies: SC

13 Oct 2026 · 1d agoBy CA (Adv) Sikander SachdevaSource: TaxGuru

Supreme Court rulings in G.R. Infra Projects and Tata Steel clarify GST Section 74 fraud allegations, SCN requirements, limitation and ITC mismatches. The post GST Section 74 Fraud Cannot Be Presumed from Tax Discrepancies: SC appeared first on TaxGuru .

Attribution

Original credit: CA (Adv) Sikander Sachdeva. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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