GST DAILY – 401 : No bar in issuing SCN under Sec. 74 even if proceedings initiated earlier u/s 73 were dropped

THE HON’BLE PUNJAB & HARYANA HIGH COURT IN THE CASE OF Group M. Media India Pvt. Ltd. V/s Union of India, decided on 24-10-2024

 👉 Issue:-

✔️ Can SCN issued U/s 74 even if proceedings initiated earlier U/s 73 were dropped?

👉 The Hon’ble High Court Judgement:-

✔️ Where issuance of notice under section 73 and dropping proceedings would not prevent respondent-department from independently initiating subsequent proceedings under Section 74, further, tax anomaly in GSTR 2A reflected that petitioner-assessee had not deposited tax in Government treasury and had availed same liability wrongfully, therefore, writ petition was dismissed without interrupting impugned proceedings.

Section 74 of Central Goods and Services Tax Act, 2017