https://www.taxtmi.com/caselaws?id=437036 The HC held that Section 61(3) notice is not a mandatory prerequisite for initiating proceedings under Section 74 of the CGST Act. The department's failure to point out discrepancies or deficiencies in the GSTR returns before commencing Section 74 proceedings does not invalidate the demand for short payment or misclassification of tax. Scrutiny under Section 61 and proceedings under Section 74 are distinct processes, and the absence of a Section 61 notice does not bar action under Section 74. The petitioner's challenge was dismissed, but the HC allowed the petitioner to file an appeal within two weeks, waiving any limitation objections. en-us Thu, 20 Apr 2023 00:00:00 +0530 Mon, 04 Aug 2025 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437036 The HC held that Section 61(3) notice is not a mandatory prerequisite for initiating proceedings under Section 74 of the CGST Act. The department's failure to point out discrepancies or deficiencies in the GSTR returns before commencing Section 74 proceedings does not invalidate the demand for short payment or misclassification of tax. Scrutiny under Section 61 and proceedings under Section 74 are distinct processes, and the absence of a Section 61 notice does not bar action under Section 74. The petitioner's challenge was dismissed, but the HC allowed the petitioner to file an appeal within two weeks, waiving any limitation objections. Case-Laws GST Thu, 20 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437036