https://www.taxtmi.com/caselaws?id=399459 An assessee who uses the Section 74 mechanism to avoid a show cause notice by paying the tax demanded must accept the statutory package as a whole, including the accompanying interest and prescribed penalty. The Kerala High Court noted that the intimation under Section 74(5) read with Rule 142(1A) gives a conditional choice: either comply with the full terms and avoid the notice, or dispute the demand through the notice process. Selective acceptance of only the tax component is impermissible, and authorities cited on a different issue were irrelevant. The writ petition was dismissed. en-us Wed, 30 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399459 An assessee who uses the Section 74 mechanism to avoid a show cause notice by paying the tax demanded must accept the statutory package as a whole, including the accompanying interest and prescribed penalty. The Kerala High Court noted that the intimation under Section 74(5) read with Rule 142(1A) gives a conditional choice: either comply with the full terms and avoid the notice, or dispute the demand through the notice process. Selective acceptance of only the tax component is impermissible, and authorities cited on a different issue were irrelevant. The writ petition was dismissed. Case-Laws GST Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399459