#BreakingNews Provisions of section 74 cannot be invoked for GST return mismatch in the absence of fraud, wilful misstatement or suppression: Delhi High Court in Xiaomi Technology India Pvt. Ltd. (29-Oct-2024)

Unless a case of fraud, wilful misstatement, or suppression of facts is made out, the provisions of section 74 would not be attracted on a mere allegation of a mismatch between GSTR-3B and GSTR-1.