UNDER SECTION 73 ORDER DROP UNDER SECTION 73/74 AGAINST PAYMENT OF GST AND INTEREST. THEN DEPARTMENT ISSUED NEW NOTICE UNDER SECTION 74 IN DRC01A.

[Kairav Shah]

Dear Sir,,

MY CLIENT NOTICE UNDER SECTION 73 AND AGAINST SEC 73 NOTICE ORDER DROP UNDER SECTION 73/74 AGAINST PAYMENT OF GST AND INTEREST. THEN DEPARTMENT ISSUED NEW NOTICE UNDER SECTION 74 IN DRC-01A.

AI Summary

GST Dispute: Taxpayer Challenges Repeated Show Cause Notices Alleging Procedural Inconsistency in Input Tax Credit Assessment Here's a concise summary of the discussion forum text:A taxpayer faced a complex GST legal issue involving successive show cause notices under Sections 73 and 74. Initially, a notice was issued under Section 73 for alleged excessive input tax credit, which was subsequently dropped after the taxpayer's response. Later, the department issued a fresh notice under Section 74 for the same matter. Legal experts analyzed the situation, highlighting that reopening proceedings under Section 74 requires explicit evidence of fraud or willful misstatement. A case law from the Allahabad High Court was cited, supporting the argument that once proceedings are dropped under Section 73, they cannot be arbitrarily reopened without establishing fraudulent intent.