Supreme Court: SCN must specify fraud or concealment aspects to invoke Section 74
The case concerns whether a Show Cause Notice (SCN) issued by the Madhya Pradesh tax department for the assessment year 2018-19 can be sustained under Section 74 of the CGST Act, which allows extended limitation periods for cases involving fraud or concealment, or if it is time-barred under Section 73.
Appellant: M/s G.R. Infra Projects Limited Ratlam; Respondents: The State of Madhya Pradesh & Ors.; Bench: Justice J.B. Pardiwala and Justice K. Vinod Chandran.
- The Court held that a notice under Section 74 must specifically state the aspects of fraud or concealment within the notice itself, rather than relying on a counter-affidavit filed in court.
- The Court determined that the SCN dated 13.06.2025 was time-barred under Section 73, as the extended limitation period (accounting for the pandemic exclusion) expired on 28.02.2025.
- The Court set aside the impugned order of the High Court and the SCN.
- The Court directed the respondent-State to desist from taking any further proceedings in pursuance of the challenged SCN.
- The Civil Appeal was allowed.
- Any pending applications were disposed of.
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Document details
| Official title | To Invoke Extended Limitation Under S.74, GST Show Cause Notice Must Specify Aspects Of Fraud Or Concealment : Supreme Court |
| Source body | Supreme Court of India — orders & judgments |
| Reference number | — |
| Status | closed (order) |
| Year | 2026 |
| Closing date | 2026-08-19 |
| Documents | 1 |