Ayyappan Pillai Vs State Tax Officer
Date: September 30, 2024
Subject Matter
Section 74 squarely applicable for willful suppression of sales to evade tax
Summary
The petitioner, a registered individual under the CGST/SGST Acts, received a show-cause notice (Ext.P3) under Section 74 of the CGST Act, prompting them to explain why certain proposals should not be finalized against them. They responded to the noti…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The petitioner is a registered person under the CGST / SGST Acts. The petitioner was served with Ext.P3 show cause notice under Section 74 of the CGST Act calling upon the petitioner to show cause as to why certain proposals should not be finalized against the petitioner. The petitioner submitted Ext.P4 reply. After considering the reply submitt…