M/s Tata Steel Limited vs Union of India
Whether a Show Cause Notice under Section 74 of the CGST Act, without foundational facts of fraud/willful misstatement/suppression, can be sustained --- Held No; the notice is invalid and liable to be set aside.\nWhether the limitation for issuing notice under Section 73/74 is extended by the Supreme Court's order in In Re Cognizance for Extension of Limitation --- Held Yes; the period 15.03.2020 to 28.02.2022 is excluded from limitation.
🔒 Direct Access Blocked
For your security and to prevent unauthorized automated access, individual judgment links cannot be opened directly. Please access this content via Google Search or the TaxPundit Search Portal.