2026-VIL-454-PAT
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SGST High Court Cases

GST - Issuing Show Cause Notice under Section 74 of CGST Act, 2017 after payment of tax, Willful suppression of facts - Department issued SCN under Section 74 of the CGST Act alleging short payment of tax and excess availment of input tax credit by the petitioner. The petitioner paid the tax amount as demanded, but did not pay the interest and penalty. The department then passed an order under Section 74 demanding payment of interest and penalty - Whether the show cause notice under Section 74 could be issued after the petitioner had paid the tax amount – HELD – The petitioner's submission that the SCN could have been issued only under Section 73 of the CGST Act and not under Section 74 since the tax amount had been paid, has no basis to stand. The SCN clearly stated that it was a case of willful suppression, which the petitioner did not contest before the competent authority. The petitioner's representative even admitted the liability before the Assistant Commissioner and stated that the remaining amount of interest and penalty will be deposited within two months - Having taken one stand before the competent authority, the petitioner is estopped from changing its stand before the Court by filing a writ application. The payment of taxes on account of short payment of taxes or wrongful availment of input tax credit after it was pointed out in the audit, the submission that the SCN could not have been issued under Section 74 of the CGST Act, 2017 has no basis to stand – The writ application is dismissed
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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