Case LawCivil Appeal No.__ of 2026 (Arising out of SLP (C) No.16859 of 2026)
Tata Steel Limited Vs Union of India
- Court:
- Supreme Court
- Date:
- August 24, 2026
- Type:
- Civil Appeal
- Members:
- K. VINOD CHANDRAN, J. B. PARDIWALA
Subject
Section 74 SCN Requires Foundational Facts for Allegations of Fraud or Suppression
Show Cause NoticeExtended Period
Summary
The appeal is allowed . The Show Cause Notice (SCN) issued under Section 74 and the consequential Order-in-Original are set aside because the SCN lacked foundational facts to support allegations of fraud, willful misstatement, or suppression, which a…
Judgement
FULL TEXT OF THE SUPREME COURT JUDGMENT/ORDER Leave granted. 2. The appellant is concerned with the Show Cause Notice (SCN) issued for three financial years, viz: 2018-2019 to 2020 -2021, purportedly in pursuance of an objection raised on an audit by the office of the Comptroller and Auditor General of India. The SCN is termed to be one under Section 74 of the Central Goods and Services Tax Act, 2…