Supreme Court Sets Aside Tata Steel GST Notice; Section 74 Requires Foundational Facts of Fraud or Suppression

The Supreme Court set aside a GST show-cause notice and order against Tata Steel, holding that merely reciting fraud or suppression cannot invoke Section 74’s extended limitation period.

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Audi Alteram Partem in Administrative Law | Show Cause Notice, Fair Hearing, Cross-Examination, Pre-Decisional & Post-Decisional Hearing, Prejudice & Supreme Court Cases

Detailed guide to audi alteram partem in Indian administrative law: show-cause notice, disclosure of material, fair hearing, oral hearing, cross-examination, prejudice, exceptions and leading Supreme Court cases.

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