G.R. Infra Projects Limited Ratlam Vs State of Madhya Pradesh & Ors
- Court:
- Supreme Court
- Date:
- August 18, 2026
- Type:
- Civil Appeal
- Members:
- J. B. PARDIWALA, K. VINOD CHANDRAN
Subject
Show Cause Notice under Section 74 set aside for lack of specific fraud allegations and being time-barred under Section 73.
Summary
The Supreme Court has set aside a Show Cause Notice (SCN) issued under Section 74 of the CGST Act, ruling that it was time-barred under Section 73 and lacked specific allegations of fraud, willful misstatement, or suppression of facts. The Court emph…
Judgement
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Leave granted. 2. We are, in this appeal, concerned with the Show Cause Notice (SCN) issued by the respondent-department for the assessment year 2018-19 dated 13.06.2025. The question arising is as to whether the notice can be one deemed to have been issued under Section 74 of the Central Goods and Services Tax Act, 2017 (CGST Act) read with Madhya Pra…