GST
Section 74 Penalty Cannot Be Imposed Merely Due to GSTR-2A/GSTR-3B Mismatch When Tax & Interest Paid Before Show Cause Notice: GSTAT
By A N Bobade & Associates Chartered Accountants
22 Sep 2026
1 min read
Third-Party Supplier Default Cannot Be Attributed to Recipient for Alleged Suppression Under Section 74 This ruling is an important precedent on the distinction between Section 73 and Section 74 proce...