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PERFICIO
Fake GST Registrations and ITC Fraud

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GST case Judgment by the Supreme Court of India -- SCN time-barred under Section 73 cannot be issued under Section 74 without disclosing foundational facts

PERFICIO
Statutory Calendar - September 2026

PERFICIO
Merely adding words like fraud / suppression does not give permission to invoke the extended period under Section 74

PERFICIO
Wrong ITC does not mean automatic suppression

PERFICIO
Uploading notice on GST portal does not mean valid service of notice and hence limitation of service may not start
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