https://www.taxtmi.com/article/detailed?id=17309 Section 74 of the CGST Act permits extended limitation only where fraud, wilful misstatement, or suppression of facts with intent to evade tax is established through allegations contained in the show cause notice itself. These are jurisdictional preconditions, not formal recitals. A notice cannot rely on a mechanical reference to "fraud or concealment of facts" without disclosing the material supporting that inference, and a counter affidavit cannot cure omissions in the notice. For legacy periods, a demand otherwise barred under Section 73 can proceed under Section 74 only on a properly pleaded statutory foundation. en-us Sat, 29 Aug 2026 14:37:04 +0530 Sat, 29 Aug 2026 14:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17309 Section 74 of the CGST Act permits extended limitation only where fraud, wilful misstatement, or suppression of facts with intent to evade tax is established through allegations contained in the show cause notice itself. These are jurisdictional preconditions, not formal recitals. A notice cannot rely on a mechanical reference to "fraud or concealment of facts" without disclosing the material supporting that inference, and a counter affidavit cannot cure omissions in the notice. For legacy periods, a demand otherwise barred under Section 73 can proceed under Section 74 only on a properly pleaded statutory foundation. Articles Goods and Services Tax - GST Sat, 29 Aug 2026 14:37:04 +0530 https://www.taxtmi.com/article/detailed?id=17309