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
Allahabad HC Directs Rs 1.10 Crore Cash Refund Instead of ITC Re-Credit After GST Registration SurrenderGSTAT Holds GST Refund Cannot Depend on Manufacturer StatusCGST Uncovers Rs 6.55 Crore GST Fraud in Sirmaur, Pharma MD ArrestedHigh Court Holds Section 61 Scrutiny Not Mandatory Before Issuing Section 74A GST Notice
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
2752My Recent Articles
- ICSI Urges MCA to Introduce a Dedicated E-Form for Intimation of Secretarial Auditor Appointment and Resignation
- ICSI Invites Professional Feedback on MCA21-V3 Portal Issues to Improve Form Filing Process; Deadline Sept 15
- ICSI Urges MCA to Fix E-Sahaj Portal Registration Glitches Affecting Mandatory Security Clearances
- ITAT Remands Section 201(1A) Interest Dispute for Fresh Verification Over Duplication/Overlap ClaimPremium
- ITAT Holds Section 270A Penalty Invalid Without Stating Misreporting DefaultPremium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts