https://www.taxtmi.com/caselaws?id=424066 The HC stayed a demand notice of Rs.2,11,59,881 issued under Section 73 of the CGST Act. The petitioner argued that the same matter had been previously adjudicated under Section 74, resulting in no demand being raised, and the respondent had not appealed this outcome. The court granted interim stay until the next hearing, accepting the petitioner's contention that issuing a fresh notice under Section 73 for the same cause of action was impermissible after adjudication under Section 74 had already occurred. en-us Wed, 15 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424066 The HC stayed a demand notice of Rs.2,11,59,881 issued under Section 73 of the CGST Act. The petitioner argued that the same matter had been previously adjudicated under Section 74, resulting in no demand being raised, and the respondent had not appealed this outcome. The court granted interim stay until the next hearing, accepting the petitioner's contention that issuing a fresh notice under Section 73 for the same cause of action was impermissible after adjudication under Section 74 had already occurred. Case-Laws GST Wed, 15 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424066