TaxTMI 
TaxTMI 
2025 (10) TMI 1022
X X X X Extracts X X X X
X X X X Extracts X X X X
....ond to the show cause notice. Thereafter, the impugned order came to be passed on 03.06.2025 calling upon the petitioner to pay a sum of Rs. 4,00,377/- with penalty and interest. Challenging the same, this writ petition has been filed. 3. The learned Additional Government Pleader would call upon this Court to relegate the writ petitioner to go before the appellate authority. In response thereto, the learned counsel for the petitioner would point out that admittedly, the impugned order was passed only within the extended period of limitation under Section 74 of the TNGST Act, 2017. The said provision provides for passing a re-assessment order within five years provided the assessee can be attributed with fraud, or any wilful-misstatement ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ked only where tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised by reason of fraud, or any wilful misstatement or suppression of facts to evade tax. The existence of the above ingredients is a jurisdictional fact/condition precedent for invoking extending period of limitation under Section 74 of the Act. It is clear that existence of "jurisdictional fact" is sine qua non for the exercise of power. If the jurisdictional fact exists, the authority can proceed with the case and take an appropriate decision in accordance with law. It leaves no room for any doubt that to invoke the extended period, the Assessing Officer ought to show/demonstrate the existence of any of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ste or by-product) an intention to evade the payment of duty." b) CCE v. Pepsi Foods Ltd., (2011) 1 SCC 601: ''25. The aforesaid dictum of Lord Reid has been followed by this Court also. A reference in this connection may be made to Union of India v. Rajasthan Spg. & Wvg. Mills [(2009) 13 SCC 448 : (2009) 238 ELT 3]. This Court considering Section 11-AC of the Act held in ELT para 19 at p. 12 of the Report as follows: (SCC p. 459, para 29) "29. From the aforesaid discussion it is clear that penalty under Section 11-AC, as the word suggests, is punishment for an act of deliberate deception by the assessee with the intent to evade duty by adopting any of the means mentioned in the section." 26. Foll....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... my attention to the circular dated 13.12.2023 issued by the Principal Commissioner (GST). Paragraph Nos.3.1 to 3.3 of the said circular read as follows:- "3.1 It has also been represented by the industry that in many cases involving secondment, the field formations are mechanically invoking extended period of limitation under Section 74(1) of the CGST Act. 3.2 In this regard, Section 74(1) of CGST Act reads as follows:- "(1) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilized by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax." 3.3 From the perusal of wor....