GROUNDS OF WRIT-The Petitioner, aggrieved by the impugned order issued under Section 74 of the CGST Act, 2017, has filed the present Writ Petition. The petitioner argued that the excess claim made was due to a clerical error and not intentional, and it should be covered under Section 73 of the Act rather than Section 74..The Petitioner contends that the Respondent passed the impugned order without due application of mind and failed to specify the grounds for invoking Section 74. The adjudicating authority did not establish the existence of fraud, wilful misstatement, or suppression of facts, which are pre-requisite conditions for initiating proceedings under Section 74 of the CGST Act, 2017.
ORDER-The Court has quashed the impugned order and ruled in favour of the Petitioner on the ground that the said order was passed without application of mind by the Adjudicating Authority. The Court has directed the Respondent to issue a fresh orde within twelve weeks from the date of the judgment, after affording an opportunity hearing to the Petitioner. Furthermore. the Commissioner of CGST, Varanasi, has been directed to ensure that such orders are not issued without proper justification as mandated under Section 74 of the CGST Act, 2017
GST Case Law Singh Electrical Store Versus Superintendent CGST and Central Excise
Citation-2025 TAXONATION 642 (ALLAHABAD)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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