Benefit under Amnesty Scheme admissible as notices deemed to be issued u/s. 73 of CGST Act in absence of ingredients of Section 74

By POONAM GANDHI Goods and Services Tax Judiciary May 17, 2025 1 comment

TaxGuru Citation: 2025 taxguru.in 3720
Case Name: Agni Estate Foundations Private Ltd. Vs State Tax Officer (Madras High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Madras High Court

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Agni Estate Foundations Private Ltd. Vs State Tax Officer (Madras High Court)

Madras High Court held that in absence of suppression of facts, wilful misstatement or fraud, notice issued u/s. 74 of the CGST Act shall be deemed as notices and orders passed u/s. 73 of the CGST Act and accordingly, benefit under Amnesty Scheme admissible.

Facts- The petitioner is engaged in the business of real estate activities and is a registered assessee under the Act. The books of accounts of the petitioner for the financial years 2017-18, 2018-2019 and 2019-2020 were subjected to inspection u/s. 67 of the Act.

Subsequent to such inspection, the petitioner was served with a show cause notices dated 24.07.2024, 29.07.2024 and 30.07.2024 for the financial years 2017-18, 2018-2019 and 2019-2020 respectively, in Form GST DRC-01, u/s. 74 of the Act, for which, the petitioner field its replies requesting the respondents to rectify Section 74 proceedings to Section 73 notice, as there were no ingredients justifying invocation of Section 74 of the Act. Further, the entire tax has been paid by the petitioner much prior to the inspection and the same was duly declared in GSTR-9/9C. However, the 1^st respondent has passed the impugned assessment orders dated 29.01.2025 u/s. 74 of the Act.