2026 (10) TMI 566

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....Judgement / Order / Decisions)<br>Dated:- 24-9-2026<br>WP(MD) NO. 27719 of 2026 And W. M. P. (MD) No. 21031 of 2026 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. Isaac Mohanlal Senior Counsel For M/s.Isaac Chambers For the R1 : Mr.C.Rajagopal Senior Panel Counsel For the R2 : Mr.R.Parthiban Special Government Pleader For the R3 to R5 : Mr.R.Gowrishankar Sen....

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....whereby a proposal has been made to recover tax under Section 74 of the respective GST enactment. 4. The petitioner appears to be an educational institution. According to the learned Senior Counsel for the petitioner, the petitioner is exempt from payment of tax under the respective GST enactment in terms of Serial No. 66 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amend....

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....e provisions of the respective GST enactment, as compared to the provisions of the Central Excise Act, 1944, the Finance Act, 1994 and various VAT enactments of various States. Under the GST enactment, the Department has to first invoke the machinery under Section 63 in the case of an unregistered person like the petitioner. 7. Section 63 of the respective GST enactment reads as under: ....

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.... proper officer has to thus proceed to assess the tax liability of the person liable to pay tax to the best of his judgment for the relevant tax period and issue an assessment order within a period of five years from the date specified under Section 44 for furnishing the annual return for the financial year to which the tax not paid relates to. 9. Section 63 also contemplates issuance of a noti....