ValkyaEditorial

Tagged “suppression”

2 articles on suppression.

Supreme CourtSupreme Court of India / High Courts

Section 74A's jurisdictional fact: the GR Infra Projects stay and the fraud-narrative requirement

On 21 November 2025, the Supreme Court stayed proceedings in GR Infra Projects Ltd. v. State of Madhya Pradesh, prima facie holding that a show-cause notice under Section 74 of the CGST Act that sets out only figures, without a factual narration of fraud, wilful misstatement or suppression, is legally deficient. The order has shaped the High Court line on Section 74 and, by extension, on Section 74A — which now governs the extended-limitation regime from 1 April 2024 — and reaffirms the jurisdictional-fact doctrine for the extended-limitation framework.

Valkya Editorial··8 min