CGST Act Section 74 Applicable for Willful Suppression of Sales to Evade Tax

Ayyappan Pillai Vs State Tax Officer (Kerala High Court)

In Ayyappan Pillai Vs State Tax Officer, the Kerala High Court examined the petitioner’s challenge against the invocation of Section 74 of the CGST/SGST Act. The petitioner was served with a show cause notice for alleged suppression of sales, resulting in tax evasion. The petitioner contested the use of Section 74, claiming the suppression was not willful, and that the notice was factually incorrect. However, the Court found that there were sufficient grounds to invoke Section 74, as discrepancies

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