Forensic audit warranted for GST proceedings where massive discrepancy exists between GST turnover and inflated ITR turnover declared for tender qualification; Huge GST vs ITR Turnover Gap Triggers Mandatory Forensic Scrutiny; Mechanical Reliance on ITR Turnover Rejected in GST Proceedings; Forensic Audit Ordered Where GST Turnover Differs Sharply From ITR; Section 74 GST Proceedings Require Proof of Actual Supplies, Not Assumptions. In this case, the Court noted a stark gap between bank receipts and GSTR-9 turnover of about ₹27.89 crore and an inflated ITR turnover of about ₹166.93 crore, which the assessee claimed was declared only to qualify for government tenders. Observing that precedents disallow treating such inflated figures as taxable turnover without verification, the Court directed a forensic audit by the GST Audit Wing to ascertain actual supplies and correct tax liability. 1,40,03,33,028/- between the GSTR-9 turnover and ITR turnover. 27,89,45,705/- and the turnover reported in the Income Tax portal at Rs.