https://www.taxtmi.com/caselaws?id=797713 GST extended limitation under Section 74 requires pleaded foundational facts showing that fraud, wilful misrepresentation or suppression caused a tax shortfall or excess input tax credit. A bare allegation of suppression, audit objection or protective demand does not establish the assessing officer's independent satisfaction or a deliberate scheme to evade tax. Section 73 governs non-fraud cases, with notice issued at least three months before the statutory deadline for the order. Pandemic-related exclusions do not extend an otherwise expired notice period. Omission of Explanation 2 from 1 November 2024 prevents reliance on it for subsequent allegations. Fresh Section 74 proceedings require adequate pleaded facts and compliance with the remaining extended limitation. en-us Tue, 25 Aug 2026 00:00:00 +0530 Sat, 29 Aug 2026 12:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797713 GST extended limitation under Section 74 requires pleaded foundational facts showing that fraud, wilful misrepresentation or suppression caused a tax shortfall or excess input tax credit. A bare allegation of suppression, audit objection or protective demand does not establish the assessing officer's independent satisfaction or a deliberate scheme to evade tax. Section 73 governs non-fraud cases, with notice issued at least three months before the statutory deadline for the order. Pandemic-related exclusions do not extend an otherwise expired notice period. Omission of Explanation 2 from 1 November 2024 prevents reliance on it for subsequent allegations. Fresh Section 74 proceedings require adequate pleaded facts and compliance with the remaining extended limitation. Case-Laws GST Tue, 25 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797713