Section 74 Cannot Be Invoked by Merely Using the Words “Fraud” or “Suppression”: Supreme Court Lays Down Important Safeguards

Section 74 Cannot Be Invoked by Merely Using the Words “Fraud” or “Suppression”: Supreme Court Lays Down Important Safeguards     Tata Steel Ltd. v. Union of India — Section 74 GST proceedings require foundational facts, not mere allegations Can the GST Department invoke the extended limitation period under Section 74 of the CGST Act…

The post Section 74 Cannot Be Invoked by Merely Using the Words “Fraud” or “Suppression”: Supreme Court Lays Down Important Safeguards appeared first on The Tax Talk.