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I. SUPREME COURT
53. (2026) 45 Centax 331 (S.C.)
G.R. Infra Projects Ltd. Vs State of Madhya Pradesh Dated 19.08.2026
Section 74 of the CGST Act cannot be invoked mechanically to overcome GST Limitation Period specified under Section 73 of the CGST Act without substantiating and justifying the basis for allegations of fraud, wilful misstatement or suppression of facts in SCN
FACTS
The Appellant was engaged in the business of construction of roads and highway projects. Summons was issued to the Appellant, and business premises were searched. Thereafter, intimation in DRC-01A was issued based on draft notice-cum-investigation report, against which Appellant filed its response objecting the demand. However, Department straightaway issued SCN under Section 74 of CGST Act alleging that the Appellant was involved in fraud, wilful misstatement, or suppression of facts without specifying any particular act or material substantiating such allegations. The Appellant challenged this SCN by filing a petition before the Hon’ble High Court on the ground that Section 74 was incorrectly invoked, and proceedings fall under Section 73 would be barred by limitation. The Hon’ble High Court dismi
