28-October-2026
Taxation
 
GST officers must prove intent to evade tax before invoking fraud provision: CBIC
27-Oct-2026

GST field officers cannot invoke provisions relating to fraud, wilful misstatement or suppression of facts merely because a taxpayer has not paid tax, the Central Board of Indirect Taxes and Customs (CBIC) said in a circular. The provisions can be used only when there is specific evidence that the taxpayer intended to evade tax, it said.

News Source:- https://economictimes.indiatimes.com/news/economy/policy/gst-officers-must-prove-intent-to-evade-tax-before-invoking-fraud-provision-cbic/articleshow/135229488.cms
 
 
 

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