Annual Return

Bland Recitals Will Not Do: Supreme Court Quashes a Section 74 GST Notice for Want of Foundational Facts of Fraud or Suppression

An audit objection, a notice parked in the department's own 'call book', and a bare assertion of suppression were not enough to invoke GST's extended limitation period. The Supreme Court draws a sharp line between reciting the words of Section 74 and actually pleading the facts that justify it.