2025 (1) TMI 249 - HC - GST

Jurisdiction to invoke section 74(5) of the Central Goods and Service Tax Act, 2017 - suppression on the part of the petitioner with regard to invoices raised upon National Highway Authority of India or not - HELD THAT - It was pointed out from the impugned show-cause notice by the learned advocate for the petitioner that no details are given with regard to alleged suppression of the facts by the petitioner. The petitioner has made out a very good prima facie case for granting interim relief during the pendency of this petition. Therefore, the respondents may proceed with the hearing of the show-cause notice but no final order shall be passed without permission of this Court during the pendency of this petition. Stand over to 4th September, 2024. To be listed on top of the Board.

Summary

In the case before the Gujarat High Court, presided over by Honourable Justices Bhargav D. Karia and Niral R. Mehta, the petitioner, represented by advocate Sujay J. Adeshra, challenged the jurisdiction of the respondent authorities to invoke Section 74(5) of the Central Goods and Services Tax Act, 2017. The petitioner argued that there was no "suppression" of facts regarding invoices issued to the National Highway Authority of India for road construction from June 2018 to October 2021. The petitioner claimed a "very good prima facie case" as the show-cause notice lacked details of alleged suppression.

Justice Bhargav D. Karia noted the petitioner's strong prima facie case and granted interim relief, allowing the respondents to proceed with the hearing of the show-cause notice but prohibiting any final order without the Court's permission during the petition's pendency. The matter is scheduled for further hearing on September 4, 2024, and direct service through email is permitted.