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2022 Rule Excluding Duty Credit Scrips From Exempt Turnover Can’t Apply Retrospectively; S. 74 SCN Unsustainable Without Proof of Fraud or Wilful Suppression: GSTAT - Juris HourJuris Hour · Thu, 06 Aug 2026 03:09:21 GMTMadras High Court Rules Omission Of 'Wilful Suppression' In Order Not Fatal, Upholds TNVAT Penalty - LiveLawBizLiveLawBiz · Fri, 31 Jul 2026 09:47:52 GMT