📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟳𝟰 𝗼𝗳 𝗖𝗚𝗦𝗧 𝗔𝗰𝘁 𝗖𝗮𝗻 𝗕𝗲 𝗜𝗻𝘃𝗼𝗸𝗲𝗱 𝗳𝗼𝗿 𝗙𝗮𝗶𝗹𝘂𝗿𝗲 𝘁𝗼 𝗥𝗲𝗽𝗼𝗿𝘁 𝗔𝗰𝘁𝘂𝗮𝗹 𝗦𝗮𝗹𝗲𝘀 𝘁𝗼 𝗘𝘃𝗮𝗱𝗲 𝗧𝗮𝘅 📢 The bench of Justice Gopinath P. held, "It is for the assessee to get his claim adjudicated by the statutory authorities under the CGST/SGST Acts.

The procedure under Article 226 of the Constitution of India cannot be invoked to determine disputed questions of fact." 🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗮𝘀𝗲 𝗧𝗶𝘁𝗹𝗲: Ayyappan Pillai v. The State Tax Officer 𝗖𝗮𝘀𝗲 𝗡𝘂𝗺𝗯𝗲𝗿: WP(C) NO. 29409 OF 2024

𝗜𝘀𝘀𝘂𝗲: The petitioner challenged the invocation of Section 74 of the CGST Act, claiming that the provisions should not apply as there was no willful misstatement or suppression of sales intended to evade tax.

𝗣𝗿𝗼𝗰𝗲𝗲𝗱𝗶𝗻𝗴𝘀: The petitioner, served with a show cause notice under Section 74 of the CGST Act, was accused of failing to report actual sales to evade tax. After rejecting the petitioner’s application for rectification under Section 161 of the CGST Act, the Deputy Commissioner confirmed the demand.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Kerala High Court dismissed the petition, ruling that Section 74 of the CGST Act applies in cases where there is willful suppression of sales for tax evasion. The court emphasized that the dispute involves factual determinations that must be addressed through statutory authorities, not via writ petitions under Article 226.

The bench noted that the department's invocation of the extended period of limitation under Section 74 was valid, based on the alleged suppression of sales.

📜 This ruling reinforces the applicability of Section 74 of the CGST Act in cases of willful misstatement or suppression of sales, affirming that such disputes must be adjudicated through proper statutory channels. #KeralaHighCourt #GST #Section74 #LegalUpdate