If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case?

If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case? https://www.taxtmi.com/acts?id=24597 Where a notice under Section 74 is issued, if the noticee pays the tax due with interest and a penalty equal to 25% of such tax within thirty days of the notice, then under Section 74(8) all proceedings in respect of that notice shall be deemed to be concluded. en-us Mon, 03 Apr 2017 16:05:46 +0530 Mon, 03 Apr 2017 16:05:46 +0530 TaxTMI RSS Generator If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case? https://www.taxtmi.com/acts?id=24597 Where a notice under Section 74 is issued, if the noticee pays the tax due with interest and a penalty equal to 25% of such tax within thirty days of the notice, then under Section 74(8) all proceedings in respect of that notice shall be deemed to be concluded. Act-Rules Bills Mon, 03 Apr 2017 16:05:46 +0530 https://www.taxtmi.com/acts?id=24597