Tata Steel Limited Vs Union of India (Jharkhand High Court)
The judgment concerns a writ petition challenging an Order-In-Original dated 26.12.2025 passed under Section 74 of the CGST Act, 2017. The petitioner acknowledged the availability of an alternative statutory remedy of appeal but argued that the case fell within the exceptions laid down by the Supreme Court in Whirlpool Corporation v. Registrar of Trade Marks, permitting writ jurisdiction despite alternate remedies.
The petitioner advanced two principal arguments. First, it contended that the conditions necessary for invoking Section 74 of the CGST Act did not exist, particularly the elements of fraud, willful misstatement, or suppression of facts to evade tax. It was argued that the proceedings under Section 74 were therefore without jurisdiction. Second, the petitioner alleged violation of principles of natural justice, stating that the show-cause notice was based on an audit report which the Revenue itself had disputed. The petitioner also argued that the matter had initially been placed in the call book and was later recalled merely to avoid limitation, and that its jurisdictional objections raised in response to the show-cause notice were not properly considered.
Read SC Judgment in this case: SC Stays GST Section 74 Proceedings Due to Pending Jurisdictional Issue on Alternate Remedy
