Extended Limitation Archives

Mechanical Invocation of “Fraud” Cannot Extend GST Limitation: Supreme Court Quashes Section 74 Notice, Sets Out What a Valid SCN Must Contain

Case Law, GST Updates / August 26, 2026 / Extended Limitation, Fraud, Section 73 CGST Act, Section 74 CGST Act, Show Cause Notice, Suppression of Facts, Supreme Court

The Supreme Court holds that a GST Section 74 show cause notice cannot invoke the extended limitation period merely by using the words “fraud,” “wilful misstatement” or “suppression of facts” — the notice itself must specify the allegations. G.R. Infra Projects’ SCN quashed.

Mechanical Invocation of “Fraud” Cannot Extend GST Limitation: Supreme Court Quashes Section 74 Notice, Sets Out What a Valid SCN Must Contain Read Post »