2024 (11) TMI 1423 - HC - GST

Challenge to SCN issued under the provisions of Section 74 of the CGST/SGST Acts - cause of action for invoking Section 74 of the CGST/SGST Acts exists or not - HELD THAT - Having regard to the directions issued by this Court in Ext. P3 this writ petition will stand disposed of directing that the contention that the show cause notice (at least in part) pertains to a separate entity belonging to the husband of the petitioner with separate registration number and also the objection raised by the petitioner against the invocation of Section 74 of the CGST/SGST Acts will be considered as a preliminary issue and an order shall be passed with regard to the same before proceeding to adjudicate the other issues in the show cause notice. Petition disposed off.

Summary

**Summary:**In the case before the Kerala High Court, the petitioner challenges Ext.P1 show cause notice issued under Section 74 of the CGST/SGST Acts. The petitioner, represented by counsel Sri. Akhil Suresh, argues that there is no valid cause of action for invoking Section 74 and contends that the notice pertains to a separate entity owned by the petitioner's husband, which has a different registration number. The petitioner seeks a directive similar to a previous judgment (Ext. P3) from the Court.The learned Senior Government Pleader argues that the writ petition under Article 226 of the Constitution is not the appropriate forum for this challenge, asserting that the Adjudicating Authority should consider all contentions, including the applicability of Section 74.The Court, presided by Honourable Mr. Justice Gopinath P., disposes of the writ petition, directing that the preliminary issue regarding the separate entity and the objection to the invocation of Section 74 be considered first. An order on these preliminary issues should be passed before proceeding with other matters in the show cause notice. The writ petition is ordered accordingly.