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Kerala HC Rejects Challenge to GST Penalty u/s 74 CGST Act Due to Delay and Lack of Jurisdictional Error

Update / Judgement Date

13 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Kerala High Court rejected a challenge against a GST penalty imposed under Section 74 of the CGST Act, citing the delay in filing the appeal and the absence of any jurisdictional error in the penalty order. Section 74 deals with penalties for tax evasion. The court's decision underscores the importance of adhering to the prescribed timelines for filing appeals and the limited grounds on which a penalty order can be challenged.