CGST: Kerala HC Directs Ruling on Extended Limitation Under Section 74 before further proceedings

K.M. Siddique Vs State of Kerala (Kerala High Court)

In the case K.M. Siddique vs State of Kerala, the petitioner challenged a show cause notice issued under Section 74 of the Central and State Goods and Services Tax Acts, 2017 (CGST/SGST Act). The core contention was the absence of any specific material or allegation in the notice justifying the invocation of the extended limitation period prescribed under Section 74. The petitioner argued that the extended limitation could only be applied in instances involving fraud, suppression, or misrepresentation, n

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