DOUBLE ADJUDICATION.IS IT ACCEPTABLE?

[Sadanand Bulbule]

Dear experts

You are aware that, the GST Act provides for adjudication under Section 73 and Section 74 on complete fulfilling the specified conditions thereunder. However in some situations the parameters of both these sections are apparently manifest for the same year for the same taxpayer. That being the case, is it acceptable to conclude double adjudication separately under these sections for the same year for the same taxpayer?

Alternatively, whether a single adjudication under Section 74 would be the right remedy with respective provisions as regards to levy prescribed amount of penalty for such unusual situation?

On practical note, many double adjudications are being concluded to take care of such situation.

I understand that to overcome such situation, a new unified Section 74Ais brought in place applicable from FY 2024-25 onwards.

I warmly welcome experts to offer comments.

AI Summary

Debate on Double Adjudication Validity Under GST Act Sections 73 & 74 for Same Taxpayer and Year A forum discussion centered on whether double adjudication under Sections 73 and 74 of the GST Act is permissible for the same taxpayer and year. The original query questioned if separate adjudications under both sections are valid or if a single adjudication under Section 74 would suffice. Responses varied, with some experts arguing that both sections cannot be applied simultaneously for the same facts, while others suggested issuing separate notices for different issues. A new Section 74A, effective from FY 2024-25, aims to address such situations. The consensus emphasized the need for clarity on the specific facts and issues involved.