Case LawW.P.Nos.18541 & 18697 of 2025
Sunil Kumar Reddy Dontireddy Vs Superintendent of CGST
- Court:
- High Court
- Bench:
- Madras
- Date:
- June 7, 2026
- Type:
- Writ Petition
- Members:
- C.SARAVANAN
Subject
Invocation of Section 74 for GST Demands on Suppression Upheld
Show Cause Notice
Summary
The Madras High Court dismissed two writ petitions challenging Orders-in-Original that confirmed GST demands, interest, and penalties under Section 74 of the CGST Act. The Court found the invocation of Section 74 justified due to wrongful availment o…
Judgement
The Madras High Court, by a common order dated 08.06.2026, decided W.P. Nos. 18541 and 18697 of 2025 challenging two Orders-in-Original passed under the GST enactments. The petitions questioned Order-in-Original No. 79/2024-GST dated 26.12.2024 and Order-in-Original No. 04/2025-GST-(Supdt-R-II) dated 04.02.2025, which were preceded by show cause notices dated 16.05.2024 and 27.05.2024 respectively…