2025 (1) TMI 981

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....or the Petitioner: By Advs. K.J. Abraham, Aravindakshan K.R., Nikhil John. For the Respondents: By Adv. Jasmin M.M. Government Pleader. JUDGMENT Petitioner challenges Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, 'the Act'). 2. Petitioner is a company engaged in providing tour packages like breakfast cruises, lunch and dinner cruis....

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....notice nor the impugned order reflect any circumstance for initiating proceedings under Section 74 of the Act, as there is no fraud, willful misstatement or suppression. It was also submitted that Section 74 of the Act has been invoked solely for the purpose of avoiding the restriction on the period of limitation, and there is nothing to indicate any fraud, willful misstatement or suppression. It ....

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....t. The correctness or otherwise of those reasons cannot be gone into in this proceeding under Article 226 of the Constitution of India, as those are disputed facts. The normal remedy for an aggrieved person against an order issued under Section 74 of the Act is to prefer an appeal under Section 107 of the Act. 6. Though the learned counsel for the petitioner vehemently relied upon instruction N....