https://www.taxtmi.com/caselaws?id=400430 The court upheld the jurisdiction of authorities to initiate proceedings under Section 74 of the GST Act despite a prior penalty imposed under Section 122. It clarified that the two types of proceedings serve different purposes, with Section 74 aimed at recovering unpaid taxes due to suppression or willful misstatement by the assessee. The court rejected claims that only Central government authorities could initiate Section 74 proceedings, emphasizing the absence of legal basis for such assertions. The writ petition challenging the order was dismissed, with the petitioner advised to seek recourse through the Appellate Authority via an appeal. en-us Tue, 03 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400430 The court upheld the jurisdiction of authorities to initiate proceedings under Section 74 of the GST Act despite a prior penalty imposed under Section 122. It clarified that the two types of proceedings serve different purposes, with Section 74 aimed at recovering unpaid taxes due to suppression or willful misstatement by the assessee. The court rejected claims that only Central government authorities could initiate Section 74 proceedings, emphasizing the absence of legal basis for such assertions. The writ petition challenging the order was dismissed, with the petitioner advised to seek recourse through the Appellate Authority via an appeal. Case-Laws GST Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400430