High Court of Madras
Tvl. K.Ezhil Arasan, Contractor v. Joint Commissioner (ST) Intelligence
For revenue
W.P. NOS. 172 AND 382 OF 2025
High Court of Madras
W.P. NOS. 172 AND 382 OF 2025
Where petitioner challenged demand orders confirming tax, interest and penalty after issuing SCNs citing discrepancies between GSTR-9 and Form 26AS and GSTR-7 and GSTR-3B and alleging willful suppression under Section 74 while petitioner's replies failed to effectively rebut those allegations, invocation of Section 74 for levying penalty based on prima facie material from inspection records was valid and could not be assailed.
Where revenue quantified tax demand by erroneously treating exempted turnover as taxable and adopting figures from wrong period, quantification of demand was vitiated, necessitating reconsideration on merits after giving due opportunity to petitioner; thus, matter was to be remitted for fresh adjudication
Section 74 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017
This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.
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Delhi High Court
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Delhi High Court
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Uttarakhand High Court
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