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KETAN CONSTRUCTIONS LIMITED vs. THE UNION OF INDIA AND OTHERS
(Andhra Pradesh High Court)

Hon'ble Judges:

R RAGHUNANDAN RAO
HARINATH.N

Pet. Counsel

D S Sivadarshan

Res. Counsel

Gp For Commercial Tax

Petitioner / Applicant	KETAN CONSTRUCTIONS LIMITED
Respondent	THE UNION OF INDIA AND OTHERS
Court	Andhra Pradesh High Court
State	Andhra Pradesh
Date	Sep 10, 2024
Order No.	WRIT PETITION NO. 19695 / 2024
Citation	2024(9) TAXREPLY 10888
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Section 73

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Section 74

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ORDER
ORDER The Court made the following order : Smt. Santhi Chandra, learned Senior Standing Counsel takes notice on the respondents 3 & 4 and seeks time to file counter after obtaining instructions. The case of the petitioner is that he had declared that the rate of tax payable by him is 12% and had paid the tax declared by him. However, the respondent authorities have taken the view that the tax payable is 18% and that there was willful suppression by the petitioner, requiring a notice, under Section 74 of the Central Goods and Services Act, 2017, [for short “the CGST Act, 2017”]. It is the contention of the petitioner that limitation available under Section 73 of the CGST Act, 2017 had expired and the respondent authorities have invoked Section 74 of the CGST Act, 2017, though such invocation is not permissible, for the purposes of bringing the proceedings within the limitation set out under the provisions of the CGST Act, 2017. The learned counsel for ....