https://www.taxtmi.com/caselaws?id=440830 Whether issuance of a notice under s.61(3) is a condition precedent to initiating proceedings under s.74: HC held that scrutiny under s.61 and recovery proceedings under s.74 are distinct; the statutory scheme does not require that deficiencies in a return be pointed out by notice under s.61(3) before s.74 proceedings are initiated. Reasoning: department may, upon consideration of filed returns, find short payment or misclassification and validly proceed under s.74. Outcome: s.74 proceedings were lawful and the petition challenging them was dismissed; the assessee retains the remedy of appeal. en-us Tue, 25 Jul 2023 00:00:00 +0530 Tue, 13 Jan 2026 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440830 Whether issuance of a notice under s.61(3) is a condition precedent to initiating proceedings under s.74: HC held that scrutiny under s.61 and recovery proceedings under s.74 are distinct; the statutory scheme does not require that deficiencies in a return be pointed out by notice under s.61(3) before s.74 proceedings are initiated. Reasoning: department may, upon consideration of filed returns, find short payment or misclassification and validly proceed under s.74. Outcome: s.74 proceedings were lawful and the petition challenging them was dismissed; the assessee retains the remedy of appeal. Case-Laws GST Tue, 25 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440830