Kerala HC Directs Addressing of CGST Section 74 Invocation as Preliminary Issue

Honey Rose Varghese Vs State of Kerala (Kerala High Court) The Kerala High Court addressed a petition filed by Honey Rose Varghese, challenging a show cause notice issued under the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). The petitioner sought to quash the notice, arguing that the invocation of Section 74 of the Acts was unwarranted. The State, represented by the Senior Government Pleader, acknowledged the petitioner’s right to have their reply to the show cause notice considered before any final adjudication. The petitioner’s counse...