High Court of Madras8 June 2026

Tvl. K.Ezhil Arasan, Contractor v. Joint Commissioner (ST) Intelligence

For revenue

W.P. NOS. 172 AND 382 OF 2025

The ruling in brief

Where petitioner challenged demand orders confirming tax, interest and penalty after issuing SCNs citing discrepancies between GSTR-9 and Form 26AS and GSTR-7 and GSTR-3B and alleging willful suppression under Section 74 while petitioner's replies failed to effectively rebut those allegations, invocation of Section 74 for levying penalty based on prima facie material from inspection records was valid and could not be assailed.

Where revenue quantified tax demand by erroneously treating exempted turnover as taxable and adopting figures from wrong period, quantification of demand was vitiated, necessitating reconsideration on merits after giving due opportunity to petitioner; thus, matter was to be remitted for fresh adjudication

Provisions considered

CGST S.74

Section 74 of Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Delhi High Court29 Sept 2026

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Tvl. K.Ezhil Arasan, Contractor v. Joint Commissioner (ST) Intelligence

The ruling in brief

Provisions considered

Tvl. K.Ezhil Arasan, Contractor v. Joint Commissioner (ST) Intelligence

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Shivtara Developers v. State of Uttarakhand

Read the full analysis