The High Court stayed further proceedings related to the show cause cum demand notice dated August 3, 2024, issued under Section 74 of the CGST Act, 2017, pending the resolution of jurisdictional and procedural issues. The petitioner challenged the invocation of the extended limitation period and the reliance on GST Council deliberations as non-binding, emphasizing the product classification under Entry 181-A of Schedule I.

The High Court quashed the GST demand order issued under Section 74 of the GST Act, 2017, for failing to provide a mandatory personal hearing under Section 75(4). The matter is remanded to the authority for fresh adjudication with an opportunity for the petitioner to respond.

- The High Court dismissed the writ petition challenging an order under Section 74 of the CGST Act, holding that the issue of reclassification of services and tax evasion allegations are factual disputes. It directed the petitioner to avail the statutory remedy of appeal under Section 107, emphasizing the non-exercise of Article 226 jurisdiction for disputed facts.

The High Court condoned a 246-day delay in filing an appeal under Section 107 of the CGST Act, citing procedural anomalies in communication. It quashed the appellate authority’s dismissal for limitation and directed a fresh hearing on merits.

The High Court quashed the GST order under Section 73 and dismissed the appeal under Section 75(4) due to non-compliance with the procedural requirement of granting a separate hearing opportunity, violating principles of natural justice.

Learned advocate Mr. Krutarth Desai for the petitioner and learned Assistant Government Pleader Mr. Raj Tanna for the respondents.

Rule. Respondents waive service. With the consent of parties, Rule made returnable forthwith and heard finally.

The High Court addressed the writ petition concerning an order under Section 129(3) of the GST Act, requiring the petitioner to pay Rs 92,28,444 for release of seized goods. It directed the petitioner to approach the Appellate Authority under Section 107 while allowing provisional release of goods upon furnishing a bond and bank guarantee, ensuring procedural fairness.

Chennai Metro Rail Limited, Chennai, Tamil Nadu

Madhya Pradesh Power Generating Company Ltd., Jabalpur, Madhya Pradesh

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