Extended Limitation under GST Section 74 Cannot Rest Solely on Non-Production of Documents: Calcutta HC

Eden Real Estates Private Limited & Anr. Vs Assistant Commissioner of State Tax (Calcutta High Court)

The Calcutta High Court considered a writ petition challenging a show cause notice dated 24 July 2024 issued under Section 74 of the CGST/WBGST Act, 2017 for the period July 2017 to March 2018. The petitioners contended that they had disclosed all particulars in their TRAN-1 filed under Section 140 and that the show cause notice invoked the extended limitation period solely on the allegation that certain documents were not produced during verification. It was argued that non-pr

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