{"id":71887,"date":"2025-06-26T08:35:33","date_gmt":"2025-06-26T03:05:33","guid":{"rendered":""},"modified":"2025-06-26T08:35:33","modified_gmt":"2025-06-26T03:05:33","slug":"writ-petition-dismissed-as-statutory-appeal-under-section-107-cgst-act-available-for-section-74-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71887","title":{"rendered":"Writ petition dismissed as statutory appeal under Section 107 CGST Act available for Section 74 order"},"content":{"rendered":"<p>Writ petition dismissed as statutory appeal under Section 107 CGST Act available for Section 74 order<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed a writ petition challenging an order passed under Section 74(1) of the CGST\/KGST Act, 2017 for alleged willful suppression or fraud in tax payment. The petitioner contended that Section 74 was inapplicable as the mistake was rectified through returns and reconciliation statements before proceedings commenced, and argued that the show-cause notice failed to<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=89822\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Writ petition dismissed as statutory appeal under Section 107 CGST Act available for Section 74 orderCase-LawsGSTThe HC dismissed a writ petition challenging an order passed under Section 74(1) of the CGST\/KGST Act, 2017 for alleged willful suppression or<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71887","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71887"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71887\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}