TaxTMI 
TaxTMI 
2026 (6) TMI 1463
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.... 33AAACC4175D1Z5/2018-2019 2018-2019 3. Earlier, this case was heard at length along with a batch of cases where proceedings under Section 74 of the respective GST Enactments were challenged. After the submissions of the learned Senior Counsel for the Petitioner, the present cases were to be reserved for passing orders along with the said batch. 4. However, during the interregnum, the learned Senior Counsel for the Petitioner, requested for de-tagging these cases for passing separate orders in terms of the decision of the Division Bench of this Court in BASF Catalysts India Private Limited, Represented by its Authorized Signatory Vs. The Deputy Commissioner (ST)-I, Chennai in W.A.Nos.1258, 1259, 1260, 1261 and 1262 of 2024 vide Order dated 28.03.2025. 5. Earlier, the learned Senior Counsel for the Petitioner had advanced arguments on behalf of the Petitioner based on the decision of the Hon'ble Supreme Court in Collector of Central Excise Vs. H.M.M. Limited, 1995 (3) SCC 322. 6. The learned Senior Counsel for the Petitioner would submit that the Petitioner had been issued with three other Show Cause Notices for the Tax Period 2020-2021, 2021-2022 and 2022-2023 ....
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....unity of hearing to the petitioner. No costs. Consequently, connected miscellaneous petitions are closed." 9. It is further submitted that these cases can be remitted back to the Respondents by quashing the impugned Show Cause Notices with a direction to the Respondents to issue fresh Show Cause Notices under Section 73 of the respective GST enactments in the light of the decision of this Court in M/s.Tata Play Limited and others Vs. Union of India, Ministry of Finance, New Delhi and others in W.P.Nos.17184 of 2024 etc., batch dated 12.06.2025 as modified by 05.11.2025 [2025 32 Centax 318]. Paragraph No.3 of the Order dated 05.11.2025 is reproduced below:- Sl. No. Financial Year Actual /Original due date for filing Annual Return under Section 44(1) Due date extended in exercise of power under Section 44 of CGST Act through Notifications Period of limitation under Section 73(10) of CGST Act Extended time limit under Section 73(10) for issuance of order under Section 73(9) in exercise of power under Section 168A of CGST Act (upto) Limitation under Section 73(10) after exclusion of period 15.03.2020 to 28.02.2022 as per Order dated 10.01.2022 of the Hon'ble Sup....
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.... shall be made available along with the notice for personal hearing, so that appellant will be able to deal with/distinguish the same during the personal hearing. 5. Appeals stand disposed of. There shall be no order as to costs. Consequently, all interim applications are closed." 14. The learned Senior Counsel for the Petitioner drew the attention of this Court to the averments made in Paragraph 3 of the Affidavit filed in support of the Writ Petitions, Paragraph 8 of the Counter Affidavit filed by the Respondents, and Paragraph 12 of the Rejoinder. 15. It is submitted that although Section 74 of the respective GST Enactments has been invoked, the Show Cause Notices issued thereafter do not contain any details justifying the invocation of Section 74 of the respective GST Enactments. Therefore, it is contended that the Petitioner's case requires re-examination from the perspective of Section 73 of the respective GST Enactments. 16. The learned Special Government Pleader for the Respondents, on the other hand, submitted that the facts of the present cases are totally different and therefore the decision of the Division Bench of this Court in BASF Catalysts India Pr....
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.... the intimation in GST DRC-01A all dated 11.06.2024 for the Assessment Years 2018-2019 and 2019-2020 itself invites the invocation of machinery under Section 74 of the respective GST Enactments in view of definition of the expression "Suppression" in the Explanation-2 to Section 74 of the respective GST Enactments which came to be deleted only later by virtue of Finance (No.2) Act, 2024 (15/2024) dated 16.08.2024. 25. Therefore, even otherwise invocation of Section 74 of the respective GST Enactments for the Tax Period 2018-2019 and 2019-2020 covered by W.P.Nos.21403 and 20935 of 2024 cannot be challenged. 26. Even if Section 74 of the respective GST Enactments was wrongly invoked, it is for the Petitioner to establish the case by filing a reply in Form GST DRC-06. It is not possible to straight away to come to a conclusion that invocation of machinery under Section 74 of the respective GST Enactments was without jurisdiction without a proper reply from the Petitioner and adjudication by the Respondents. 27. Besides, there are several disputed questions of facts which cannot be decided in a summary proceeding under Article 226 of the Constitution of India. Therefore, these....