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HARIES MUHAMMED vs. THE ASSISTANT COMMISSIONER (IB) & OTHERS
(Kerala High Court)

Hon'ble Judges:

GOPINATH P.
Pet. Counsel
Santhosh P. Abraham
Res. Counsel
Jasmin M.m

Petitioner / Applicant

HARIES MUHAMMED
Respondent THE ASSISTANT COMMISSIONER (IB) & OTHERS
Court Kerala High Court
State

Kerala

Date Oct 7, 2024
Order No.

WP(C) NO. 33659 OF 2024

Citation

2024(10) TAXREPLY 12619
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ORDER

JUDGMENT Petitioner has approached this Court, being aggrieved by the fact that a consolidated show cause notice (Ext.P1) has been issued by invoking the provisions of Section 74 of the CGST/SGST Acts for the years 2017-18 till 2021-22. 2. Learned counsel appearing for the petitioner submits that, in the year 2017-18, there was failure to file returns and even if that can be seen as a case of suppression, for the subsequent years (which are also subject matter of the show cause notice), returns have been filed and tax has been remitted at the rate of 5%. It is submitted that, even if there is a mistake in the rate of tax, the same cannot be a ground to invoke the provisions of Section 74 of the CGST/SGST Acts for the years 2018-19 to 2021-22. It is submitted that since a consolidated notice has been issued under Section 74 of the CGST/SGST Acts, the petitioner will be unnecessarily subjected to penalty and other proceedings under Section 74 of the CGST/SGST Acts . It is subm....

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