TaxTMI 
TaxTMI 
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.
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.
25 Apr 2025 
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Section 74 notices cannot reopen matters closed under Section 73 without fresh evidence of fraud or suppression.
A prior show cause under Section 73 was followed by payment via DRC-03 and the proceedings were dropped; a fresh DRC-01A notice under Section 74 now seeks to reopen the same period. Section 73 applies to non-fraudulent shortfalls while Section 74 requires material showing fraud, suppression, or willful misstatement. Absent distinct new evidence of fraud, re-initiating under the fraud provision is legally untenable and may amount to abuse of process; the advised response is a DRC-06 reply and a representation to the proper officer, with judicial review as a last resort. (AI Summary)
A prior show cause under Section 73 was followed by payment via DRC-03 and the proceedings were dropped; a fresh DRC-01A notice under Section 74 now seeks to reopen the same period. Section 73 applies to non-fraudulent shortfalls while Section 74 requires material showing fraud, suppression, or willful misstatement. Absent distinct new evidence of fraud, re-initiating under the fraud provision is legally untenable and may amount to abuse of process; the advised response is a DRC-06 reply and a representation to the proper officer, with judicial review as a last resort. (AI Summary)