{"id":71649,"date":"2025-05-24T09:00:56","date_gmt":"2025-05-24T03:30:56","guid":{"rendered":""},"modified":"2025-05-24T09:00:56","modified_gmt":"2025-05-24T03:30:56","slug":"tax-show-cause-notice-upheld-fraud-allegations-need-substantive-content-not-exact-statutory-wording-for-extended-limitation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71649","title":{"rendered":"Tax Show Cause Notice Upheld: Fraud Allegations Need Substantive Content, Not Exact Statutory Wording for Extended Limitation"},"content":{"rendered":"<p>Tax Show Cause Notice Upheld: Fraud Allegations Need Substantive Content, Not Exact Statutory Wording for Extended Limitation<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the writ petition challenging a tax show cause notice, holding that allegations of fraud or misstatement need not precisely mirror statutory language to invoke extended limitation under Section 74. The court found the notice&#39;s allegations sufficiently substantive and non-supply of a specific document does not automatically vitiate proce<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88717\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tax Show Cause Notice Upheld: Fraud Allegations Need Substantive Content, Not Exact Statutory Wording for Extended LimitationCase-LawsGSTHC dismissed the writ petition challenging a tax show cause notice, holding that allegations of fraud or misstatement <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71649","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71649","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71649"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71649\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71649"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71649"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}