TaxTMI 
TaxTMI 
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?
Adjudication process
26 Oct 2023 
27 Replies 
22511 Views Asked by
Conversion of SCN from Section 74 to Section 73 affects payment option availability and limitation consequences in adjudication.
Conversion of an SCN issued under Section 74 into proceedings under Section 73 may occur via a corrigendum by the issuing officer, by direction to issue a corrigendum before adjudication, or by operation of Section 75(2) following appellate/tribunal/court conclusions; conversion raises contested issues about the admissible scope of an SCN, electronic DRC 01 constraints, the differing jurisdictional facts of Sections 73 and 74, and the impact on limitation periods and the taxpayer's statutory payment option windows. (AI Summary)
Conversion of an SCN issued under Section 74 into proceedings under Section 73 may occur via a corrigendum by the issuing officer, by direction to issue a corrigendum before adjudication, or by operation of Section 75(2) following appellate/tribunal/court conclusions; conversion raises contested issues about the admissible scope of an SCN, electronic DRC 01 constraints, the differing jurisdictional facts of Sections 73 and 74, and the impact on limitation periods and the taxpayer's statutory payment option windows. (AI Summary)