Adjudication process

[Sudhir Kumar]

A Show Cause Notice has been issued Under Section 74 of the CGST Act. Can adjudicating authority change it into section 73 on merit of the case while adjudicating the same case?

AI Summary

Debate on Whether GST Authority Can Amend Show Cause Notice from Section 74 to 73 Based on Case Merits A forum discussion revolves around whether an adjudicating authority under the GST Act can change a Show Cause Notice (SCN) issued under Section 74 to Section 73 based on the case's merits. Participants debate the procedural and legal implications, referencing the CGST Act, particularly Sections 73, 74, and 75. They discuss the possibility of issuing a corrigendum before adjudication, the role of appellate authorities, and the potential outcomes if the original SCN is deemed unsustainable. The conversation highlights differing opinions on procedural flexibility, with some emphasizing the importance of adhering to the specific legal framework and others suggesting practical approaches to handling such cases.