https://www.taxtmi.com/article/detailed?id=17306 Section 74 of the CGST Act permits extended limitation only where the show cause notice states specific facts and material establishing fraud, wilful misstatement, or suppression of facts with intent to evade tax. Figures and boilerplate statutory language alone do not disclose the charge. The extended period is jurisdictional, and the Revenue must plead the relevant statutory limb and factual basis in the notice itself. A counter-affidavit, later submissions, personal hearing, or adjudication order cannot cure deficiencies in the notice. en-us Fri, 28 Aug 2026 20:43:14 +0530 Fri, 28 Aug 2026 20:43:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17306 Section 74 of the CGST Act permits extended limitation only where the show cause notice states specific facts and material establishing fraud, wilful misstatement, or suppression of facts with intent to evade tax. Figures and boilerplate statutory language alone do not disclose the charge. The extended period is jurisdictional, and the Revenue must plead the relevant statutory limb and factual basis in the notice itself. A counter-affidavit, later submissions, personal hearing, or adjudication order cannot cure deficiencies in the notice. Articles Goods and Services Tax - GST Fri, 28 Aug 2026 20:43:14 +0530 https://www.taxtmi.com/article/detailed?id=17306