2026-VIL-634-MAD
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SGST High Court Cases

GST - Sections 73 and 74 of the CGST Act, 2017 - Maintainability of writ petition challenging Show Cause Notice issued under extended period of limitation – Petitioner was issued Show Cause Notices dated 13.07.2024 under Section 74 for tax periods 2017-2018, 2018-2019, and 2019-2020 based on alleged suppression of facts and failure to cooperate during inspection and produce necessary documents - Whether the SCNs issued under Section 74 are maintainable – HELD - The impugned Show Cause Notices were issued well before the expiry of limitation prescribed under Section 74 and were preceded by an Intimation in GST DRC-01A dated 11.06.2024. The failure of the petitioner to reply to the intimation for tax periods 2018-2019 and 2019-2020 itself invites invocation of Section 74 machinery in view of the definition of suppression in Explanation-2 to Section 74, which came to be deleted only later by virtue of Finance (No.2) Act, 2024 (15/2024) dated 16.08.2024 - Even if Section 74 was wrongly invoked, it is incumbent upon the petitioner to establish its case by filing a detailed reply in Form GST DRC-06. The disputed questions of facts cannot be decided in a summary proceeding under Article 226. Furthermore, each tax year is an independent block and if ingredients exist to invoke extended period of limitation, such proceedings can be initiated under Section 74 and cannot be scuttled under Article 226 – The challenge to the impugned Show Cause Notices is rejected. However, liberty is given to the Petitioner to file a reply to the respective Show Cause Notices – The writ petitions are dismissed
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