ArticleGST Article

Mere Recital of Suppression Cannot Unlock the Extended Limitation under Section 74 of the CGST Act

The Hon’ble Supreme Court in Tata Steel Limited set aside the Show Cause Notice and held that the foundational facts leading to the inference of fraud, wilful misstatement or suppression must be evident from the notice itself, and that the mere mechanical recital of such words in the notice, without application of mind, cannot enable recovery beyond the normal period of limitation prescribed under Section 73 of the CGST Act.