GSTAT Cuttack says Delayed Returns Alone Do Not Justify Section 74

GSTAT has held that the delayed filing of seven consecutive GST returns, even after departmental inspection, cannot by itself justify invoking the extended demand provisions under Section 74. In the absence of evidence of fraud, wilful misstatement or suppression with intent to evade tax, the statutory conditions for Section 74 remain unfulfilled. The Tribunal also clarified that once Section 74 is found inapplicable, the demand must be freshly determined under Section 73 by the proper officer, rather than being independently reworked by the appellate authority.