9911796707
TMI Blog2025 (1) TMI 981X X X X Extracts X X X X X X X X Extracts X X X X ..... at the impugned order refers to specific reasons for invoking the powers under Section 74 of the Act. The correctness or otherwise of those reasons cannot be gone into in this proceeding under Article 226 of the Constitution of India, as those are disputed facts. The normal remedy for an aggrieved person against an order issued under Section 74 of the Act is to prefer an appeal under Section 107 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exhibit-P5 order issued under Section 74 of the Central Goods and Services Tax Act, 2017 (for short, the Act ). 2. Petitioner is a company engaged in providing tour packages like breakfast cruises, lunch and dinner cruises through the back waters. Various specialised packages are also offered by the petitioner. While classifying the services, petitioner classified itself as a tour operator. Howev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted that Section 74 of the Act has been invoked solely for the purpose of avoiding the restriction on the period of limitation, and there is nothing to indicate any fraud, willful misstatement or suppression. It was further submitted that, the impugned order was passed without verifying the records and has proceeded in a unilateral manner, thereby violating the principles of natural justice. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved person against an order issued under Section 74 of the Act is to prefer an appeal under Section 107 of the Act. 6. Though the learned counsel for the petitioner vehemently relied upon instruction No. 05/2023 issued by the Central Board of Indirect Taxes Customs, which indicates that proceedings under Section 74 of the Act can be invoked only when there is fraud, willful misstatement or s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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