GST DAILY – 477 : Order to be set aside as it was passed without application of mind and without providing reasons for invoking Section 74 of CGST Act: HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Singh Electrical Store V/s Superintendent CGST and Central Excise, decided on 17-3-2025

 👉 Issue:-

✔️ Can Section 74 of CGST Act invoked without providing reasons?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee claimed excess input tax credit and despite contending that same was due to clerical error, impugned order was passed under section 74, such order was passed without application of mind and thus same was to be set aside; Commissioner CGST was to be directed to look into issue wherein officers were passing orders under section 74 without providing reasons for invoking same.

Section 74, read with section 73, of Central Goods and Services Tax Act, 2017