M/s Tata Steel Limited v. Union of India through the Secretary Ministry of Finance and Ors
2026 INSC 92025 August 202615 min read
M/s Tata Steel Limited vs Union of India through the Secretary Ministry of Finance and Ors
GST show cause notice invoking extended limitation under Section 74 quashed for mere mechanical recitation of "suppression" without foundational facts.
Case Snapshot
- Case Name
- M/s Tata Steel Limited v. Union of India through the Secretary Ministry of Finance and Ors.
- Citation
- 2026 INSC 920
- Bench
- Justice J.B. Pardiwala and Justice K. Vinod Chandran
- Date of Judgment
- August 25, 2026
- Area of Law
- Goods and Services Tax (GST), Limitation, Tax Law
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