Supreme Court sets aside SCN dated 13.06.2025 as time-barred under Section 73
This case concerns a dispute between M/s Tata Steel Limited and the Union of India regarding a Show Cause Notice (SCN) issued under Section 74 of the CGST Act for the financial years 2018-2019 to 2020-2021. The core issue is whether the notice can be sustained under the extended five-year limitation period for fraud/suppression, given that the notice lacked specific foundational facts and was issued after the standard three-year limitation period had expired.
Appellant: M/s Tata Steel Limited; Respondents: Union of India (through Secretary, Ministry of Finance and others); Bench: Justice K. Vinod Chandran and Justice B. Pardiwala.
- The Court set aside the Show Cause Notice (SCN) dated 13.06.2025 and the consequential Order-in-Original dated 26.12.2025.
- The Court held that the SCN could not be sustained under Section 74 because it contained only general allegations of suppression without stating the foundational facts required to justify the extended limitation period.
- The Court allowed the Department liberty to initiate fresh proceedings under Section 74, provided such proceedings include foundational facts and an order is passed before 28.02.2027.
- Pending applications, if any, were disposed of.
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Document details
| Official title | S. 74 CGST Act | General Allegations Of Fraud/Suppression Won't Extend Limitation; SCN Must Specify Foundational Facts : Supreme Court |
| Source body | Supreme Court of India — orders & judgments |
| Reference number | — |
| Status | closed (order) |
| Year | 2026 |
| Closing date | 2026-08-25 |
| Documents | 1 |