Section 74 CGST Act: General Allegations of Fraud or Suppression Cannot Extend Limitation; SCN Must Specify Foundational Facts: Supreme Court

Supreme Court: GST Section 74 Notice Against Tata Steel Quashed For Mechanical Allegations Of Fraud And Suppression; Central Goods And Services Tax Act, 2017 Explained Supreme Court Rejects Mechanical Use Of Section 74 To Extend GST Limitation The Supreme Court has quashed the GST show-cause notice issued to M/s Tata Steel Limited, holding that the tax department cannot invoke Section 74 of the Central Goods and Services Tax Act, 2017…