https://www.taxtmi.com/caselaws?id=760007 The Kerala HC dismissed a writ petition challenging invocation of Section 74 of CGST/SGST Acts for extended limitation period. The Court held that the show cause notice contained several instances of suppression justifying Section 74 application. Since disputed questions of fact required adjudication, the petitioner must pursue statutory remedies under CGST/SGST Acts rather than seeking relief through Article 226. The Court excluded the rectification application period from limitation for filing appeals against the original order. en-us Mon, 30 Sep 2024 00:00:00 +0530 Fri, 11 Oct 2024 10:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760007 The Kerala HC dismissed a writ petition challenging invocation of Section 74 of CGST/SGST Acts for extended limitation period. The Court held that the show cause notice contained several instances of suppression justifying Section 74 application. Since disputed questions of fact required adjudication, the petitioner must pursue statutory remedies under CGST/SGST Acts rather than seeking relief through Article 226. The Court excluded the rectification application period from limitation for filing appeals against the original order. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760007