Supreme Court: General Fraud Allegations Cannot Extend Limitation under Section 74 CGST Act - (26 Aug 2026)
GOODS AND SERVICES TAX
Supreme Court quashed the GST SCN against Tata Steel, holding that Section 74 cannot be invoked merely by alleging fraud, wilful misstatement or suppression to extend limitation when the case otherwise falls under Section 73.
Tags : FRAUD; LIMITATION; ALLEGATIONS
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