https://www.taxtmi.com/article/detailed?id=15680 The Supreme Court found prima facie that the SCN issued under Section 74 was bereft of material particulars, containing only figures without explaining why fraud, willful misstatement or suppression of facts was alleged, and stayed further proceedings, underscoring that invocation of the extended assessment regime requires foundational factual averments from the revenue. en-us Wed, 31 Dec 2025 11:10:19 +0530 Wed, 31 Dec 2025 11:10:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15680 The Supreme Court found prima facie that the SCN issued under Section 74 was bereft of material particulars, containing only figures without explaining why fraud, willful misstatement or suppression of facts was alleged, and stayed further proceedings, underscoring that invocation of the extended assessment regime requires foundational factual averments from the revenue. Articles Goods and Services Tax - GST Wed, 31 Dec 2025 11:10:19 +0530 https://www.taxtmi.com/article/detailed?id=15680