Change of Charging Section from 74 to 73 of CGST Act.

[KALLESHAMURTHY MURTHY K.N.]

Dear Sirs,

Some cases were taken up under section 74, and the Show Cause Notices were issued accordingly. After verification of replies to SCN, AAs now realise that the case is fit to pass under Sec. 73.

Could they be passed order u/s 73 when SCN were issued u/s 74 or do they need to issue revised notices u/s 73?

AI Summary

Debate on Resolving Section 74 CGST Show Cause Notices u/s 73: Procedural Challenges and Legal Interpretations. A discussion was initiated regarding whether a Show Cause Notice (SCN) issued under Section 74 of the CGST Act can be resolved under Section 73 if it is later deemed appropriate. One participant argued that the extended period invoked in Section 74 covers the normal period, allowing for resolution under Section 73 without issuing a revised SCN. Another participant noted that downgrading an SCN requires a formal process, including dropping the original SCN and potentially reissuing it under Section 73, which could lead to accusations of inadequate investigation. The discussion reflects differing views on procedural requirements.