2025 (6) TMI 1781

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....DRUM) SRI.B.PRABHAKARAN SHRI.SABU C.J SHRI.RAHUL A. SMT.NANCY PRABHAKAR JUDGMENT The petitioner is a taxable person registered under the provisions of the Kerala State Goods and Services Tax (KGST) Act, 2017 and under the Central Goods and Services Tax (CGST) Act, 2017. The challenge in this writ petition is against Ext.P7 order passed by the 2nd respondent based on Ext.P5 show-cause notice ....

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....iod of limitation contemplated under Section 73 of the CGST Act . In response to the averments contained in the writ petition a statement was submitted by the respondent disputing the contentions raised by the petitioner and the relief sought. 3. I have heard Sri.Rahul A., learned counsel for the petitioner and Smt.Jasmine M.M, learned Government Pleader for the respondent. 4. The specific c....

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....ow-cause under Section 74(1) of the CGST Act dated 12.01.2024. Even though the petitioner submitted Ext.P6 reply, highlighting the mistake due to technical glitches as referred to above, without considering the same, Ext.P7 order was passed finalizing the proceedings. This writ petition is submitted in such circumstances. 5. After carefully going through the materials placed on record, I find t....

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....e notice, no circumstances are mentioned which warrants invocation of Section 74 and interference of this Court is necessary, particularly since, even before the initiation of proceedings under Section 74, the petitioner had rectified the mistake as evidenced by Ext.P1, on 29.11.2019 itself. However, I am of the view that this is also a matter which can be taken up in the appeal and that reason by....