Bland Statement Alleging Fraud or Concealment of Facts Not Enough to Invoke Section 74 Extended Limitation: SC:
Supreme Court rules that GST authorities must clearly state the facts supporting fraud, wilful misstatement or suppression before invoking the extended limitation period under Section 74.
GST SCN Must Specify Basis for Fraud or Suppression Allegations, Says SC
Saloni Kumari
Aug 24, 2026
Premium
Bland Statement Alleging Fraud or Concealment of Facts Not Enough to Invoke Section 74 Extended Limitation: SC
Supreme Court rules that GST authorities must clearly state the facts supporting fraud, wilful misstatement or suppression before invoking the extended limitation period under Section 74.
Also Read
GSTN Introduces New E-Invoicing Facility for Self-Invoices Under Reverse Charge MechanismHigh Court Directs Assessee to Avail Statutory RemediesUttarakhand Tax Department Detects Rs 2.5 Crore Tax Evasion at Ramnagar ResortGST Team Raid at Iron Trader’s Shop in Hathras Sparks Major Uproar as Traders Gather and Allegations of Assault Emerge
About Author
Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
StudyCafe
Delhi, Delhi, India
2924My Recent Articles
- Major Relief in Arbitration Case: MCIA Denies Rs 908 Crore Statement Claim Made by Allied Silica Against Tata Chemicals
- MCA and ICSI to Hold User Awareness Session on Form AOC-4 Filing Amid Glitches on MCA-21 Version-3 Portal
- GSTN Introduces New E-Invoicing Facility for Self-Invoices Under Reverse Charge Mechanism
- Flexi Cap vs Multi Cap Funds: What's the Real Difference?
- IBA Recommends Public Sector Banks to Reduce Ambit of Physical Branch Audits to 50% of Total Business
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts