TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the objection to the invocation of Section 74 of the CGST/SGST Acts was required to be considered by the adjudicating authority as a preliminary issue, after considering the petitioner's reply to the show cause notice.
Analysis: The writ petition was disposed of with a direction that the petitioner's reply to the show cause notice shall be considered before final adjudication. The Court also directed that any objection regarding the applicability of Section 74 of the CGST/SGST Acts, if raised, must be examined by the adjudicating authority as a preliminary issue and decided before proceeding further with the adjudication. The petitioner was also to be given an opportunity of hearing before orders are passed.
Conclusion: The objection to invocation of Section 74 was permitted to be raised and decided first as a preliminary issue, in favour of the petitioner.
TaxTMI 
TaxTMI 
