S. 74 CGST Act | General Allegations Of Fraud/Suppression Won't Extend Limitation; SCN Must Specify Foundational Facts : Supreme Court
26 Aug 2026 12:44 PM IST
To Invoke Extended Limitation Under S.74, GST Show Cause Notice Must Specify Aspects Of Fraud Or Concealment : Supreme Court
24 Aug 2026 10:41 AM IST
Issuance Of Show Cause Notice U/s 74 Of CGST Act Does Not Imply Violation Of Natural Justice: Himachal Pradesh High Court
16 May 2025 1:33 PM IST
Once Input Tax Credit Is Wrongfully Availed Due To Fraud Or Suppression, State Officer Can Issue Notice Even Without Central Action: Patna HC
8 May 2025 1:40 PM IST
