The Hon’ble Supreme Court in M/s G.R. Infra Projects Limited v. The State of Madhya Pradesh & Ors. [Civil Appeal No. 11277 of 2026 dated August 19, 2026] set aside the Show Cause Notice dated June 13, 2025 issued under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) read with the Madhya Pradesh Goods and Services Tax Act, 2017 (“the MPGST Act”) for the FY 2018-19, and held that a bland and mechanical recital of the words ‘fraud or concealment of facts’, without disclosing in the notice itself the material which led to such inference, cannot justify invocation of the extended period of limitation under Section 74 of the CGST Act, and the notice, being beyond the normal period of limitation prescribed under Section 73 of the CGST Act, was liable to be quashed.
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