The Supreme Court held that a Section 74 SCN cannot rely on a mere mechanical reference to fraud, willful misstatement or suppression; the factual basis for invoking the extended limitation must emanate from the SCN itself. Since the Section 73 limitation for FY 2018-19 expired on 28.02.2025, the SCN dated 13.06.2025 was set aside along with the impugned High Court order.
Section 74 SCN Invalid Without Specific Fraud or Suppression Allegations; G.R. Infra Projects Limited Ratlam
