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Legal analysis of GST provisions, focusing on Section 74 of the CGST Act, with emphasis on tax evasion, fraudulent intent, and Show Cause Notices.

Section 74 of the CGST Act: Protecting Your Taxpayer Rights

  Under the Goods and Services Tax (GST) regime, the provisions of Sections 73 and 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) play a crucial role in determining tax liability when taxes are unpaid, underpaid, or input tax credit (ITC) is wrongly availed or utilized.

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