https://www.taxtmi.com/caselaws?id=460666 The Kerala High Court held that whether the extended period of limitation under Section 74 can be invoked is a factual question to be examined first by the competent adjudicating authority, not by the court at the stage of the show cause notice. The petitioner may raise the objection in reply, and the authority must decide that objection as a preliminary issue before proceeding further with adjudication. The ruling treats the existence of material for invoking Section 74 as an issue for initial determination by the authority handling the notice. en-us Thu, 12 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460666 The Kerala High Court held that whether the extended period of limitation under Section 74 can be invoked is a factual question to be examined first by the competent adjudicating authority, not by the court at the stage of the show cause notice. The petitioner may raise the objection in reply, and the authority must decide that objection as a preliminary issue before proceeding further with adjudication. The ruling treats the existence of material for invoking Section 74 as an issue for initial determination by the authority handling the notice. Case-Laws GST Thu, 12 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460666