{"id":73210,"date":"2025-09-15T08:26:13","date_gmt":"2025-09-15T02:56:13","guid":{"rendered":""},"modified":"2025-09-15T08:26:13","modified_gmt":"2025-09-15T02:56:13","slug":"extended-limitation-under-s-74-1-read-with-s-74-10-of-gst-act-not-available-absent-fraud-wilful-misstatement-or-suppression","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73210","title":{"rendered":"Extended limitation under s.74(1) read with s.74(10) of GST Act not available absent fraud, wilful misstatement or suppression"},"content":{"rendered":"<p>Extended limitation under s.74(1) read with s.74(10) of GST Act not available absent fraud, wilful misstatement or suppression<br \/>Case-Laws<br \/>GST<br \/>HC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of the GST Act in the absence of fraud, wilful misstatement or suppression by the petitioner. The court found the impugned show-cause notice failed to allege omission to declare information in returns or failure to furnish information <\/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=92534\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Extended limitation under s.74(1) read with s.74(10) of GST Act not available absent fraud, wilful misstatement or suppressionCase-LawsGSTHC held that the respondent lacked jurisdiction to invoke the extended limitation under s.74(1) read with s.74(10) of<\/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-73210","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73210","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=73210"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73210\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}