https://www.taxtmi.com/caselaws?id=439726 The HC held that proceedings under Section 74 of the APGST Act can be initiated based on information from sources beyond Sections 61 or 65, rejecting the petitioner's contention that scrutiny under Section 61 is mandatory before Section 74 action. The attachment of the petitioner's bank account under Section 83 was not declared illegal, as the petitioner had not yet filed objections. However, the court allowed the petitioner to submit explanations and relevant documents within three weeks, directing the authority to consider them with a personal hearing and pass a reasoned order. The writ petition was dismissed with liberty to the petitioner to present their case. en-us Mon, 19 Jun 2023 00:00:00 +0530 Mon, 04 Aug 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439726 The HC held that proceedings under Section 74 of the APGST Act can be initiated based on information from sources beyond Sections 61 or 65, rejecting the petitioner's contention that scrutiny under Section 61 is mandatory before Section 74 action. The attachment of the petitioner's bank account under Section 83 was not declared illegal, as the petitioner had not yet filed objections. However, the court allowed the petitioner to submit explanations and relevant documents within three weeks, directing the authority to consider them with a personal hearing and pass a reasoned order. The writ petition was dismissed with liberty to the petitioner to present their case. Case-Laws GST Mon, 19 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439726