https://www.taxtmi.com/caselaws?id=312243 Initiation of tax determination proceedings under Section 73 of the CGST/OGST Act pursuant to scrutiny under Section 61 was held vitiated for breach of statutory procedure and natural justice. The HC held that once the proper officer elected to proceed under Section 73 (as permitted by Section 61(3) upon unsatisfactory explanation or failure to rectify discrepancies), the officer was bound to follow Section 73 read with Rule 142, including affording due opportunity of hearing. The discrepancy notice under Section 61 and the consequential order under Section 73 were therefore unsustainable in law and were quashed, and the matter was remanded for de novo proceedings from the Section 61 stage with a hearing. en-us Thu, 09 Nov 2023 00:00:00 +0530 Mon, 22 Dec 2025 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312243 Initiation of tax determination proceedings under Section 73 of the CGST/OGST Act pursuant to scrutiny under Section 61 was held vitiated for breach of statutory procedure and natural justice. The HC held that once the proper officer elected to proceed under Section 73 (as permitted by Section 61(3) upon unsatisfactory explanation or failure to rectify discrepancies), the officer was bound to follow Section 73 read with Rule 142, including affording due opportunity of hearing. The discrepancy notice under Section 61 and the consequential order under Section 73 were therefore unsustainable in law and were quashed, and the matter was remanded for de novo proceedings from the Section 61 stage with a hearing. Case-Laws GST Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312243