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SC: Extended GST Limitation under S.74 Requires Notice to Specify Fraud or Concealment - (24 Aug 2026)

GOODS AND SERVICES TAX

Supreme Court held that a GST notice invoking extended limitation under Section 74 must specify the facts and circumstances indicating fraud, wilful misstatement or suppression. A mere bald allegation of fraud or concealment is insufficient.

Tags : GST LIMITATION; FRAUD; CONCEALMENT  

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