If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case?

If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case? https://www.taxtmi.com/acts?id=24593 If a show cause notice under Section 73 is followed by payment of tax together with applicable interest within thirty days, no penalty is payable and all proceedings in respect of that notice are deemed concluded, thereby obviating further adjudication. en-us Mon, 03 Apr 2017 16:04:47 +0530 Mon, 03 Apr 2017 16:04:47 +0530 TaxTMI RSS Generator If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case? https://www.taxtmi.com/acts?id=24593 If a show cause notice under Section 73 is followed by payment of tax together with applicable interest within thirty days, no penalty is payable and all proceedings in respect of that notice are deemed concluded, thereby obviating further adjudication. Act-Rules Bills Mon, 03 Apr 2017 16:04:47 +0530 https://www.taxtmi.com/acts?id=24593