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of <h1>Review plea against GST proceedings under Sections 74 and 37 of CGST Act dismissed for lack of merit</h1> <h3>M/s. Sriba Nirman Company Versus The Commissioner (Appeals), Guntur, Central Tax and Customs & Ors.</h3> SC considered a review petition challenging an HC order upholding proceedings under Section 74 of the CGST Act, 2017 for failure to pay GST and file ... Applicability of penalties under Section 74 of the CGST Act, 2017 - petitioner's failure to pay GST and file returns within the stipulated time - suppression of facts or not - contravention of the provisions of Section 37 of the CGST Act - it was held by Supreme Court that 'There are no good reason to interfere with the impugned order passed by the High Court of Andhra Pradesh at Amaravati.' HELD THAT:- There are no merit in the review petition and the same is, accordingly, dismissed. The Supreme Court, in exercise of its review jurisdiction, considered a review petition along with connected papers arising from an earlier order. An application seeking 'oral hearing' in the review matter was specifically rejected. The Court then addressed the issue of limitation, stating that the 'delay [is] condoned,' thereby permitting the review to be examined on merits. Upon such examination, the Court held that there was 'no merit in the review petition' and accordingly ordered that 'the same is, [sic] dismissed.' It further directed that all 'pending interlocutory application(s), if any, shall stand disposed of,' thereby concluding all ancillary proceedings connected to the review.
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