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Inviolable principles governing Section 74 proceedings
“But for the audit undertaken by the Department, the suppression of facts would have gone unnoticed” sounds so rhetoric when I read a class of SCNs! Relying on the Apex Court’s recent dictum in re: Tata Steel, the Hon’ble GSTAT Bengaluru DB, vide order dt. 15.9.26 in APL/10/BUR/2026, observed that: The extended period and penal […]
Non-response to SCN & DRC01A construed as suppression: Madras HC
Intimation in DRC-01A and Show Cause Notice (SCN) were issued. The Petitioner failed to respond to both. Hence, ex parte demand order under Section 74 of the CGST Act was passed. The Petitioner approached the Madras High Court, challenging the invocation of Section 74 ibid. [Order of the Hon’ble High Court of Madras, dated 08.06.2026, […]
HC quashes GST notice & order for non-quantification of interest in notice
The show cause notice issued to the Petitioner did not quantify the proposed demand of interest. However, the interest demand was quantified in the order-in-original. The Petitioner contended that, unless interest was demanded in the notice, it cannot form part of the order-in-original. Reliance was placed on Section 75(7) of the CGST Act, 2017, which […]