The Hon’ble Madras High Court in KPR Enterprises v. State Tax Officer [W.P. Nos. 35453, 35458 and 35463 of 2024 dated June 12, 2026] dismissed the writ petitions challenging the assessment orders passed under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”)/ the Tamil Nadu Goods and Services Tax Act, 2017 (“the TNGST Act”) and held that where the assessee has paid a huge amount towards seigniorage fee but has under-declared the value of outward supply in Form GSTR-1, a prima facie case is made out for invocation of the extended period of limitation under Section 74 of the CGST Act, since the expression used in both Section 73 and Section 74 of the CGST Act is “where it appears”. However, liberty was granted to the assessee to file a statutory appeal within a period of 30 days.
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