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, 2026Premium
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.
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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].
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