Supreme Court of India19 August 2026

G.R. Infra Projects Ltd. v. State of Madhya Pradesh

For assessee

CIVIL APPEAL NO.11277 OF 2026

The ruling in brief

Where State issued SCN dated 13.06.2025 for 2018-19 after annual return due date was extended to 31.12.2020 and limitation period, after excluding COVID period of 1 year 2 months, expired on 28.02.2025, SCN was time-barred under general provision and interference with such notice on ground of limitation was justified

Where assessee received a show cause notice invoking extended period on grounds of fraud or concealment without specifying material facts or particulars, and State sought to rely on a counter affidavit to justify allegations, such notice was invalid as its validity must stem from inherent content, rendering extended period invocation and consequent proceedings unsustainable

Provisions considered

Section 73, read with Section 44 of Central Goods and Services Tax Act, 2017/Madhya Pradesh Goods and Services Tax Act, 2017 - Rule 80 of Central Goods and Services Tax Rules, 2017/Madhya Pradesh Goods and Services Tax Rules, 2017; Section 74 of Central Goods and Services Tax Act, 2017/Madhya Pradesh Goods and Services Tax Act, 2017

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For assesseeRemanded

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G.R. Infra Projects Ltd. v. State of Madhya Pradesh

The ruling in brief

Provisions considered

G.R. Infra Projects Ltd. v. State of Madhya Pradesh

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal