Lack of Required Particulars in Section 74 Proceedings Results in Reclassification to Section 73 Granting Eligibility for GST Amnesty Scheme | HC
- Blog|News|GST & Customs|
- 2 Min Read
- By Taxmann
- |
- Last Updated on 14 April, 2025
Case Details: Srinivasa Shetty vs. Commercial Tax Officer - [2025] 173 taxmann.com 295 (Karnataka)
Judiciary and Counsel Details
- S.R. Krishna Kumar, J.
-
Prajwal Swamy M., Adv., for the Petitioner.
-
Hema Kumar. K., AGA, for the Respondent.
Facts of the Case
The petitioner challenged the order, issued by the respondent Commercial Tax Officer, which was styled as being passed under Section 74 of the CGST/KGST Act, 2017. The petitioner contended that although the order invoked Section 74, there were no allegations of fraud, misstatement, or suppression of facts, which are essential ingredients for invoking that section. Instead, the contents and nature of the proceedings aligned more appropriately with Section 73 of the Act. On this basis, the petitioner sought the benefit of the GST Amnesty Scheme under Section 128A, which is applicable to cases falling under Section 73. It was further submitted that the impugned order had been passed ex parte, without granting sufficient opportunity to the petitioner. The petitioner thus sought quashing of the impugned order, a direction for reassessment under Section 73, and access to the amnesty benefits.
High Court Held
The Karnataka High Court held that the impugned order lacked the necessary ingredients of Section 74 and was in effect a proceeding under Section 73. Noting the ex parte nature of the order, the Court set it aside and remitted the matter for fresh consideration under Section 73, directing the respondent to allow the petitioner to apply for amnesty benefits. The Court clarified that the order was passed in the special facts of the case and would not serve as a precedent.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied