Fraud Allegation

Articles tagged “Fraud Allegation

1 article

PresentationGST

Section 74 Notices – Replying Without Escalating

Strategic framework for managing fraud-based GST proceedings under Section 74 of the CGST Act, 2017 — covering statutory framework, Section 73 vs 74 comparison, de-escalation reply strategy, ITC and suppression defences, personal hearings, settlement opportunities, judicial principles, and risk assessment matrix.