The Supreme Court of India has held that Goods and Services Tax (GST) authorities cannot invoke the extended five-year limitation period under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) through mechanical recitations of fraud, willful misrepresentation, or suppression of facts. A Division Bench comprising Justice J.B. Pardiwala and Justice
GST Notice Under Section 74 Cannot Rely on Mechanical Allegations of Suppression to Avail Extended Limitation: Supreme Court
