Clipped from: https://www.taxscan.in/top-stories/section-74-and-the-culture-of-mechanical-adjudication-in-gst-a-call-for-judicial-intervention-1438610?TRN200=CekGZlSUcADRbVahgdFMSkgwAcJDWUMbEahWDfnXWZXMVDFsYMCkjIdMbMsACx&LKD222=3223001 X Section 74 of the GST Acts was enacted with the clear legislative intention of dealing with cases where tax has not been