2024 (9) TMI 907 - HC - GST

Invocation of Section 74 of the CGST Act, 2017 - limitation available under Section 73 of the CGST Act, 2017 expired - HELD THAT - Post on 30.09.2024. In the circumstances, there shall be a stay of all further proceedings in relation to the impugned show-cause notice dated 06.08.2024, for a period of six (6) weeks.

Summary

The petitioner declared tax rate as 12%, paid tax accordingly. Authorities claim tax rate is 18%, allege willful suppression. Petitioner argues limitation under CGST Act expired, Section 74 not applicable. Petitioner cites Supreme Court judgments. Respondent argues objections should be raised before assessing authority. Stay granted on proceedings related to show-cause notice until 30.09.2024.