GST Update

 Desk of CA. Praveen Sharma – 1123  Series (CAPS) 

 Patna High Court IN THE CASE OF  Amit Agency v. Commissioner, CGST and CX & Ors.

Assessee: Amit Agency—a partnership firm

Citation: TS-885-HC(PAT)-2026-GST

Outcome: In favour of Respondents—Revenue, with liberty to appeal. 

Audit dispute: The proceedings covered FYs 2017–18 to 2019–20.

Uncontested report: The Court noted no demonstrated challenge to the final audit report.

Specific allegations: The SCN detailed unpaid GST, short payments, RCM liabilities and late fees.

Section 74 sustained: The Court found sufficient grounds to reject the jurisdictional challenge on these facts.

 Bona fide defaults distinguished: Mere non-payment for bona fide reasons cannot automatically attract extended limitation.

Officer’s satisfaction: Invocation required satisfaction regarding wilful suppression or concealment.

No jurisdictional error: The SCN showed application of mind.

Statutory appeal preferred: The Court declined writ interference and allowed one month to appeal.

Merits remained open: The appellate authority must independently examine the adjudication order; observations were confined to the SCN challenge.

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Best Regards,

CA Praveen Sharma

Mob. No. +91-98715 30610