sec 74 – OnlineTaxUpdate

SC Landmark Ruling: Mechanical Invocation of Fraud Cannot Extend Limitation under Section 74 of the CGST Act

byCA Bimal Jain26/08/202626/08/2026

The Hon’ble Supreme Court in M/s G.R. Infra Projects Limited set aside the Show Cause Notice dated June 13, 2025 issued under Section 74 of the CGST Act read with the MPGST Act for the FY 2018-19, and held that a bland and mechanical recital of the words ‘fraud or concealment of facts’,

Article GST Article

Disparity between seigniorage fee paid and supply value declared in GSTR-1 justifies invocation of extended period of limitation under Section 74 of the CGST Act

byCA Bimal Jain03/08/202603/08/2026

The Hon’ble Madras High Court in KPR Enterprises dismissed the writ petitions challenging the assessment orders passed under Section 74 of the TNGST Act and held that where the assessee has paid a huge amount ..

Lawgics

Lawgics – Judgment No. 047

byNidhi Aggarwal13/01/202402/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 047

Lawgics

Lawgics – Judgment No. 023

byNidhi Aggarwal02/12/202302/03/2024

Lawgics by Advocate and Author Nidhi Aggarwal. Judgment no. 023