{"id":77087,"date":"2026-10-23T12:03:32","date_gmt":"2026-10-23T12:03:32","guid":{"rendered":""},"modified":"2026-10-23T12:03:32","modified_gmt":"2026-10-23T12:03:32","slug":"section-74-show-cause-notices-require-material-allegations-of-fraud-or-suppression-bare-invocation-cannot-sustain-extended-limitation","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77087","title":{"rendered":"Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation."},"content":{"rendered":"<p>Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation.<br \/>Case-Laws<br \/>GST<br \/>Section 74 of the CGST Act requires a show-cause notice invoking extended limitation to set out specific allegations and material supporting fraud, wilful misstatement, or suppression of facts to evade tax. Its invocation solely to keep a demand within limitation, without those particulars or prima facie material, is insufficient. The impugned notice and consequential proceedings were quashed, without barring issuance of a fresh notice that complies with Section 74.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105349\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Section 74 show-cause notices require material allegations of fraud or suppression; bare invocation cannot sustain extended limitation.Case-LawsGSTSection 74 of the CGST Act requires a show-cause notice invoking extended limitation to set out specific &#8230;<\/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-77087","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77087","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=77087"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77087\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77087"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77087"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77087"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}