https://www.taxtmi.com/article/detailed?id=16616 Challenge to proceedings under Section 74 of the CGST Act concerned whether the extended-period demand mechanism was supported by the jurisdictional ingredients of fraud, wilful misstatement or suppression of facts to evade tax, and whether alleged deficiencies in the show-cause process and Order-in-Original justified writ interference despite the availability of a statutory appeal. The Supreme Court issued notice in the special leave petition and stayed further proceedings arising from the Order-in-Original, subject to similarity with an already pending matter on the same alternate-remedy issue. en-us Wed, 10 Jun 2026 07:28:38 +0530 Wed, 10 Jun 2026 07:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16616 Challenge to proceedings under Section 74 of the CGST Act concerned whether the extended-period demand mechanism was supported by the jurisdictional ingredients of fraud, wilful misstatement or suppression of facts to evade tax, and whether alleged deficiencies in the show-cause process and Order-in-Original justified writ interference despite the availability of a statutory appeal. The Supreme Court issued notice in the special leave petition and stayed further proceedings arising from the Order-in-Original, subject to similarity with an already pending matter on the same alternate-remedy issue. Articles Goods and Services Tax - GST Wed, 10 Jun 2026 07:28:38 +0530 https://www.taxtmi.com/article/detailed?id=16616