https://www.taxtmi.com/caselaws?id=797623 Extended limitation for GST show-cause notices based on fraud, wilful misstatement or suppression of facts requires the notice itself to set out specific allegations and supporting material. Mere use of expressions such as "fraud or concealment of facts", without identifying the basis for that inference, does not justify recourse to the extended period. Deficiencies in the notice cannot be cured through a counter affidavit or other pleadings. Where the ordinary limitation period has expired, a notice lacking this substantiation is barred by limitation and cannot be sustained under the extended-limitation provision. en-us Wed, 19 Aug 2026 00:00:00 +0530 Tue, 25 Aug 2026 08:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797623 Extended limitation for GST show-cause notices based on fraud, wilful misstatement or suppression of facts requires the notice itself to set out specific allegations and supporting material. Mere use of expressions such as "fraud or concealment of facts", without identifying the basis for that inference, does not justify recourse to the extended period. Deficiencies in the notice cannot be cured through a counter affidavit or other pleadings. Where the ordinary limitation period has expired, a notice lacking this substantiation is barred by limitation and cannot be sustained under the extended-limitation provision. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797623