Answer

1. F

   Facts

   Under Sec 74(10), the order in a fraud or suppression case must be passed within five years from the due date of the annual return for the year, and the notice at least six months before that.

2. P

   Provisions and law

   • Sec 74, CGST Act 2017Demand where fraud, wilful misstatement or suppression is alleged, for periods up to FY 2023-24
   • Sec 74(10), CGST Act 2017Order within five years from the annual return due date
3. A

   Analysis

   Sec 74 gives the department two extra years, so officers sometimes invoke it to save a time-barred Sec 73 case. If the notice has no real facts showing fraud or suppression, argue that Sec 74 does not apply, and if Sec 73 would be time barred, the notice fails.

4. C

   Conclusion

   1. 1Check the five-year and six-month limits for the year
   2. 2Read the facts given for fraud or suppression
   3. 3If weak, argue the case is at most under Sec 73
   4. 4Raise limitation under Sec 73 if it applies

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.