GST: Section 74 Action for Missing Supplier CA Certificate Unjustified – Madras HC

JIT Auto Comp Vs Assistant Commissioner (Madras High Court) CHENNAI, INDIA – In a significant ruling dated July 8, 2025, the Madras High Court, in the case of M/S. JIT AUTO COMP, REP. BY ITS MANAGING PARTNER K. VELMURUGAN VERSUS ASSISTANT COMMISSIONER, HOSUR (W.P. No. 16474 of 2024 & W.M.P. Nos. 18033 & 18034 of 2024), has held that initiating proceedings under Section 74 of the CGST Act, 2017, solely on the grounds of a supplier’s non-submission of a Chartered Accountant (CA) certificate, is unjustified. This is especially true when there’s no evidence of fraud or misrep...